Ind. Code § 6-1.1-39-1.6
As used in this chapter, "qualified industrial development project" means an economic development project (as defined in IC 5-1.2-2 ) that has a cost of the project (as defined in IC 5-1.2-2 ) greater than one hundred million dollars ($100,000,000).
As added by P.L.24-1987, SEC.12. Amended by P.L.189-2018, SEC.58.