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Iowa · Through Iowa Code 2026 edition

Iowa Code § 357E.15: Exemption from taxation — refunds.

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Where this section sits in the code
  1. Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)
  2. Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS

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.

Collected 2026-09-14T19:40:09Z. Source file · JSON

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