Indiana Code § 36-7-23-23

Amount of bonds sold
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Sec. 23. In determining the amount of bonds to be issued and sold, the board may include the costs of the following: (1) Acquisition and construction of infrastructure. (2) Financing charges, bond sale discount, reasonable issuance costs, and interest accruing on the bonds before and during the construction period and for a reasonable period of time after construction. (3) Expenses such as legal fees and engineering fees. (4) All other expenses necessary or incidental to accomplishing the purposes of the authority.

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