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    • Legislation USA
    • Iowa Code
    • Title IX - LOCAL GOVERNMENT
    • Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS
    • Section 357E.15 - Exemption from taxation — refunds.

    Iowa Code
    Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS
    Section 357E.15 - Exemption from taxation — refunds.

    357E.15 Exemption from taxation — refunds.
    1. The property and facilities of a district shall not be taxable in any manner by the state or any of its political subdivisions.
    2. A district is a tax-certifying body for purposes of section 423.4, subsection 1.
    2014 Acts, ch 1139, §30, 33 – 35

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    Structure Iowa Code

    Iowa Code

    Title IX - LOCAL GOVERNMENT

    Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS

    Section 357E.1 - Definitions.

    Section 357E.2 - Incorporation.

    Section 357E.3 - Petition for public hearing.

    Section 357E.4 - Time of public hearing.

    Section 357E.5 - Hearing of petition — action by board.

    Section 357E.6 - Engineer.

    Section 357E.7 - Hearing on engineer’s report.

    Section 357E.8 - Election on proposed levy and candidates for trustees.

    Section 357E.9 - Trustees — term and qualification.

    Section 357E.10 - Board of trustees — power.

    Section 357E.11 - Bonds in anticipation of revenue.

    Section 357E.11A - Bonds and indebtedness — combined districts.

    Section 357E.12 - Dissolution of district.

    Section 357E.13 - Adding property to a district.

    Section 357E.14 - Determination of fee.

    Section 357E.15 - Exemption from taxation — refunds.

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