Indiana Code § 8-18-20-4

Establishment; name; municipal corporation
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Sec. 4. (a) A county may establish a separate municipal corporation to be known as the "______________ County Toll Road Authority" (including the name of the county seat and county) for the purposes of: (1) acquiring land; and (2) financing, constructing, reconstructing, and operating county toll roads.       (b) Any two (2) or more counties, acting under IC 36-1-7 , may establish a municipal corporation under subsection (a).

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