Indiana Code Title 5. State and Local Administration § 5-22-22-8

Sec. 8.  (a) If the property is worthless, it may be demolished or junked.

(b) For purposes of this section and IC 5-22-21-6(4)(B), property may be considered worthless or of no market value if the value of the property is less than the estimated costs of the sale and transportation of the property.