Indiana Code Title 5. State and Local Administration § 5-1.2-2-33

(1) is determined by the authority to be necessary or helpful, directly or indirectly, to provide:

regardless of whether the property is in existence at the time of, or is to be provided after the making of, the finding;

(2) is:

(3) is a licensed child caring institution providing residential care described in IC 12-7-2-29(1) or corresponding provisions of the laws of the state in which the property is located.