{"data":{"id":"us-ia/iowa-code-437b.12","jurisdiction":"us-ia","citation":"Iowa Code § 437B.12","heading":"Assessment exclusive.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/437B.12.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"3fa7b0d0cda88db90a129bf0a6bafadeae5a1bce35436b9b2fda5a549eb8d37e","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-437b.11","next":"us-ia/iowa-code-437b.13"},"notice":"GroundRules: Original legal text. Not legal advice."}