Indiana Code § 4-35-12-7

Trustee's duties
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Sec. 7. (a) A trustee acting under the authority of this chapter must fulfill the trustee's duties as a fiduciary for the owner of the racetrack. In addition, the trustee shall consider the effect of the trustee's actions upon: (1) the amount of taxes and fees remitted by the trustee under this article; (2) the racetrack's surrounding community; (3) the racetrack's employees; and (4) the creditors of the owner of the racetrack.       (b) In balancing the interests described in subsection (a), a trustee shall conduct gambling games at the racetrack in a manner that enhances the credibility and integrity of gambling games in Indiana while minimizing disruptions to tax revenues, fee remissions, employment, and credit obligations.

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