Ind. Code § 8-20-7-1

Sec. 1. When a county highway has been taken over by the Indiana department of transportation and incorporated in the state highway system and is subsequently abandoned as a state highway, the executive of the county where the highway is located may establish a highway over the route of the abandoned highway. The right-of-way of the highway has the same boundaries as the boundaries of the highway when it was abandoned as a state highway. The executive may acquire the land necessary for the right-of-way by donation, purchase, or through the exercise of eminent domain. The executive may remove any obstructions placed on the highway since its abandonment.