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).