Versions of Iowa Code 321.130 - Fees in lieu of taxes on LawServer 2023 Iowa Code 321.130 – Fees in lieu of taxes 2022 Iowa Code 321.130 – Fees in lieu of taxes 2020 Iowa Code 321.130 – Fees in lieu of taxes 2018 Iowa Code 321.130 – Fees in lieu of taxes 2016 Iowa Code 321.130 – Fees in lieu of taxes 2014 Iowa Code 321.130 – Fees in lieu of taxes. 2009 Iowa Code 321.130 – Fees in lieu of taxes