28J.19 Property tax exemption.
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.
2005 Acts, ch 150, §107
Structure Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Chapter 28J - PORT AUTHORITIES
Section 28J.2 - Creation and powers of port authority.
Section 28J.3 - Appropriation and expenditure of public funds — dissolution.
Section 28J.4 - Joining an existing port authority.
Section 28J.5 - Membership of board of directors.
Section 28J.6 - Civil immunity of directors.
Section 28J.7 - Employees, advisory board, peace officers.
Section 28J.8 - Area of jurisdiction.
Section 28J.9 - Powers of port authority.
Section 28J.10 - Participation of private enterprise.
Section 28J.11 - Provisions do not affect other laws or powers.
Section 28J.12 - Conveyance, lease, or exchange of public property.
Section 28J.13 - Annual budget — use of rents and charges.
Section 28J.14 - Secretary to furnish bond — deposit and disbursement of funds.
Section 28J.15 - Limitation on certain powers of political subdivisions.
Section 28J.17 - Contracts, arrangements, and agreements.
Section 28J.18 - Revenue bonds are lawful investments.
Section 28J.19 - Property tax exemption.
Section 28J.21 - Issuance of revenue and refunding bonds and pledge orders.
Section 28J.22 - Bonds may be secured by trust agreement.
Section 28J.23 - Remedy of holder of bond or coupon — statute of limitations.
Section 28J.24 - Bonds are payable solely from revenues and funds pledged for payment.
Section 28J.25 - Funds and property held in trust — use and deposit of funds.
Section 28J.26 - Investment of excess funds.
Section 28J.28 - Final actions to be recorded — annual report — confidentiality of information.