Indiana Code Title 8. Utilities and Transportation § 8-1.5-5-5

Sec. 5.  (a) The ordinance adopting the provisions of this chapter creates a special taxing district that includes the following:

(b) All the territory within the district constitutes a special taxing district for the purpose of providing for the collection and disposal of storm water of the district in a manner that protects the public health and welfare and for the purpose of levying special benefit taxes for purposes of storm water collection and disposal.  All territory in the district and all territory added to the district is considered to have received a special benefit from the storm water collection and disposal facilities of the district equal to or greater than the special taxes imposed on the territory under this chapter in order to pay all or part of the costs of such facilities.