Indiana Code Title 5. State and Local Administration § 5-1.4-2-1.5

(A) unique sources of revenues available to the city in relation to its budget;

(B) extraordinary needs for infrastructure improvements in the city and in the county in which the city is located;

(C) unprecedented opportunities for economic development, including tourism development;  and

(D) unique demands for education and workforce development, including facilities for providing education and training;