Indiana Code Title 8. Utilities and Transportation § 8-4-1-25

Sec. 25. The state shall have a lien upon all railroads of such corporations and their appurtenances and stock in the railroads for all penalties, taxes and dues which may accrue to the state from such corporations; which lien of the state shall have precedence of all demands, judgments or decrees against said corporations. And the citizens of this state shall have a lien upon all personal property of said corporations, to the amount of one hundred dollars ($100), for all debts originally contracted within this state, which, after said lien of the state, shall take precedence of all other debts, demands, judgments or decrees, liens or mortgages against such corporations.