Public function, board declared performing — exemption from taxation by this state.

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Effective - 28 Aug 2012

67.5036. Public function, board declared performing — exemption from taxation by this state. — Each district is hereby declared to be performing a public function and bonds of a district are declared to be issued for an essential public and governmental purpose and, accordingly, interest on those bonds and income from those bonds shall be exempt from income taxation by this state.

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(L. 2012 H.B. 1504)


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