Exemption from taxation — refunds.

  1. Law
  2. Iowa Code
  3. LOCAL GOVERNMENT
  4. RECREATIONAL LAKE AND WATER QUALITY DISTRICTS
  5. Exemption from taxation — refunds.

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357E.15 Exemption from taxation — refunds.

1. The property and facilities of a district shall not be taxable in any manner by the state or any of its political subdivisions.

2. A district is a tax-certifying body for purposes of section 423.4, subsection 1.

2014 Acts, ch 1139, §30, 33 – 35


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