Iowa Code (Last Updated: December 05, 2016) |
Title IX. LOCAL GOVERNMENT |
Chapter 357E. RECREATIONAL LAKE AND WATER QUALITY DISTRICTS |
Section 357E.15. Exemption from taxation — refunds.
Latest version.
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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.
2. A district is a tax-certifying body for purposes of section 423.4, subsection 1.
2014 Acts, ch 1139, §30, 33 – 35
Section takes effect May 30, 2014, and applies retroactively to January 1, 2014, for property tax assessment years beginning, and to sales and use tax paid, on or after that date;
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