Indiana Code § 10-18-3-10

Limitations on indebtedness; tax exemption
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Sec. 10. (a) A county or city may not issue bonds or any other evidence of indebtedness payable by taxation for the construction of a memorial if the total issue of the bonds exceeds two percent (2%) of the adjusted value of the taxable property of the county or city in which the memorial is located as determined under IC 36-1-15 .       (b) Bonds or obligations issued in violation of this section are void.       (c) Bonds issued under section 8 of this chapter are exempt from taxation. [Pre-2003 Recodification Citation: 10-7-5-10.]

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