If bonds are issued under this chapter:(1) the building that is constructed, equipped, or improved with proceeds of the bonds is:(A) the property of the county issuing the bonds; or(B) the joint property of the counties involved if the bonds are issued by at least two (2) counties; and(2) the tax limitations in this chapter do not apply to the levy of taxes to pay the bonds and the interest on the bonds.As added by P.L.78-2004, SEC.20.
Indiana Legal Code