Iowa Code § 357E.15
Exemption from taxation — refunds
Redline — January 1, 2016 → current.View current text →
Current — January 1, 2021
As of January 1, 2016
1. The property and facilities of a district shall not be taxable in any manner by the state or any of its political subdivisions.
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.
2. A district is a tax-certifying body for purposes of section 423.4, subsection 1.
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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Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.