Sec. 21. (a) In anticipation of funds to be received from any source, the board may borrow money and issue notes for a term not exceeding ten (10) years and at a rate or rates of interest determined by the board. The notes shall be issued in the name of the “capital improvement board of managers of __________ county” and may be secured (either on a parity with or junior and subordinate to any outstanding bonds or notes) by:

(1) the pledge of income and revenues of any capital improvement;

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Terms Used In Indiana Code 36-10-9-21

(2) the proceeds of excise taxes; or

(3) any other funds anticipated to be received.

The notes are payable solely from the income, excise taxes, revenues, and anticipated funds.

     (b) The financing may be negotiated directly by the board with any bank, insurance company, savings association, or other financial institution licensed to do business in Indiana upon the terms and conditions that are agreed upon, except as specifically provided in this section, and may be consummated without public offering. The notes plus interest are exempt from taxation in Indiana as provided for bonds in IC 6-8-5.

As added by Acts 1982, P.L.77, SEC.28. Amended by P.L.79-1998, SEC.111.