Indiana Code § 5-22-22-8

Worthless property
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Sec. 8. (a) If the property is worthless, it may be demolished or junked.       (b) For purposes of this section and IC 5-22-21-6 (4)(B), property may be considered worthless or of no market value if the value of the property is less than the estimated costs of the sale and transportation of the property.

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