GroundRules
Iowa Code § 437B.12: Assessment exclusive.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES
All operating property and all other property that is primarily and directly used in the delivery of water subject to replacement tax is exempt from taxation except as otherwise provided by this chapter.
Collected 2026-09-14T19:40:11Z. Source file · JSON