Iowa Code 313.61 – Taxes forgiven
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Terms Used In Iowa Code 313.61
- Department: means the state department of transportation. See Iowa Code 321H.2
- Department: means the state department of transportation. See Iowa Code 313.42
- property: includes personal and real property. See Iowa Code 4.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
Any such bridge and approaches, which has been offered to the department and with respect to which the department has entered into a written agreement accepting such offer, shall after the date of such agreement, be free from state and local property and income taxes in this state.