Iowa Code § 309.51
Taxation
Iowa · Iowa Code Chapter 309 — Secondary Roads · Status: effective
Cite this
- Citation
- Iowa Code § 309.51, Taxation, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2239748
- Permanent ID
ys:prov:2239748@1- SHA-256
864b82e326a804f832434add6b4331e79b2ccec7a56999ee35a12d3ccc476d1a
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Certificates issued under this subchapter shall be exempt from taxation.