{"data":{"id":"us-ia/iowa-code-309.51","jurisdiction":"us-ia","citation":"Iowa Code § 309.51","heading":"Taxation.","body":"Certificates issued under this subchapter shall be exempt from taxation.","path":["Title VIII - TRANSPORTATION (Ch. 306 - 330B)","Chapter 309 - SECONDARY ROADS","Subchapter IV - ANTICIPATION OF FUNDS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/309.51.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:08Z","sha256":"864b82e326a804f832434add6b4331e79b2ccec7a56999ee35a12d3ccc476d1a","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-309.50","next":"us-ia/iowa-code-309.52"},"notice":"GroundRules: Original legal text. Not legal advice."}