{"data":{"id":"us-ia/iowa-code-28j.19","jurisdiction":"us-ia","citation":"Iowa Code § 28J.19","heading":"Property tax exemption.","body":"A port authority shall be exempt from and shall not be required to pay taxes on real property belonging to a port authority that is used exclusively for an authorized purpose as provided in section 427.1, subsection 34.","path":["Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)","Chapter 28J - PORT AUTHORITIES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/28J.19.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:00Z","sha256":"3c0da23963e06626472340cd24c294c75f42fa3a74bf03224a3b7c661a7b0ce5","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-28j.18","next":"us-ia/iowa-code-28j.20"},"notice":"GroundRules: Original legal text. Not legal advice."}