{"data":{"id":"us-ia/iowa-code-313.61","jurisdiction":"us-ia","citation":"Iowa Code § 313.61","heading":"Taxes forgiven.","body":"Any such bridge and approaches, which has been offered to the department and with respect to which the department has entered into a written agreement accepting such offer, shall after the date of such agreement, be free from state and local property and income taxes in this state.","path":["Title VIII - TRANSPORTATION (Ch. 306 - 330B)","Chapter 313 - PRIMARY ROADS","Subchapter III - INTERSTATE BRIDGES — GIFT OR PURCHASE"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/313.61.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:08Z","sha256":"ad2b865a381e7fb90434416fddb96928896f726afb34455874922dc5be60d8bc","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-313.60","next":"us-ia/iowa-code-313.62"},"notice":"GroundRules: Original legal text. Not legal advice."}