Wisconsin Code § 233.26

Refunding bonds
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(1) The authority may issue
bonds to fund or refund any outstanding bond, including the payment of any redemption premium on the outstanding bond and
any interest accrued or to accrue to the earliest or any subsequent
date of redemption, purchase or maturity.
(2) The authority may apply the proceeds of any bond issued
to fund or refund any outstanding bond to purchase, retire at maturity or redeem any outstanding bond. The authority may, pending application, place the proceeds in escrow to be applied to the
purchase, retirement at maturity or redemption of any outstanding bond at any time.

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