Iowa Code 357E.15 – Exemption from taxation — refunds
Current as of: 2024 | Check for updates
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1. The property and facilities of a district shall not be taxable in any manner by the state or any of its political subdivisions.
Terms Used In Iowa Code 357E.15
- District: means a benefited recreational lake district or a water quality district or a combined district incorporated as a public entity and organized pursuant to this chapter. See Iowa Code 357E.1
- 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
2. A district is a tax-certifying body for purposes of section 423.4, subsection 1.