Indiana Code Title 6. Taxation § 6-1.1-48-18

Sec. 18. (a) A designating body may authorize a municipally owned utility to allow a qualifying farmer or partner organization to pay wholesale or reduced rates for water, electricity, or utilities provided to an urban agricultural zone.

(b) A designating body may authorize a municipally owned utility to waive connection charges for electricity provided to an urban agricultural zone.

(c) A designating body may not impose special benefit taxes (as defined in IC 5-1-5-1(10)) for public services provided to an urban agricultural zone unless the special benefit tax was imposed before the designating body designated the urban agricultural zone.