Ind. Code § 6-1.1-39-1.6
As used in this chapter, "qualified industrial development project" means an industrial development project (as defined in IC 4-4-10.9-11 (a)) that has a cost of the project (as defined in IC 4-4-10.9-5 ) greater than one hundred million dollars ($100,000,000).
As added by P.L.24-1987, SEC.12.