Indiana Code Title 6. Taxation § 6-1.1-42-23

(1) Limit the type of property that is eligible for a deduction within a brownfield revitalization zone to personal property or real property.

(2) Limit the dollar amount of the individual or aggregate deductions that will be allowed with respect to personal property.

(3) Limit the dollar amount of the deduction that will be allowed with respect to real property.

(4) Impose reasonable conditions for allowing a deduction for tangible property under this chapter.  The conditions must have a reasonable relationship to the development objectives of the area in which the designating body has jurisdiction.