{"data":{"id":"us-ia/iowa-code-357e.15","jurisdiction":"us-ia","citation":"Iowa Code § 357E.15","heading":"Exemption from taxation — refunds.","body":"1. The property and facilities of a district shall not be taxable in any manner by the state or any of its political subdivisions.\n2. A district is a tax-certifying body for purposes of section 423.4, subsection 1.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/357E.15.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:09Z","sha256":"29952229a66e14a0840499f76a1884b74941f77b8820b28cb63e94ac9f28fb7c","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-357e.14","next":"us-ia/iowa-code-357f.1"},"notice":"GroundRules: Original legal text. Not legal advice."}