S&P Global Ratings assigned its 'AA+' enhanced long-term rating and 'A+' underlying rating to Fort Wayne Community Schools Building Corp. (the building corporation), Ind.'s 2021 unlimited ad valorem property tax first mortgage bonds issued on behalf of Fort Wayne Community Schools (the corporation). At the same time, S&P Global Ratings affirmed its 'AA+' enhanced long-term rating and 'A+' underlying rating on the corporation's previously issued general obligation (GO) and lease-backed debt. The outlook is stable. The 'AA+' long-term rating reflects our assessment of the Indiana state aid intercept program (as described in Section 20-48-1-11 of the Indiana Code) and its application to the 2021 bonds and the corporation's obligations outstanding. All school corporations can benefit from this statute without specific