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Iowa Code § 437B.12

Assessment exclusive

Iowa · Iowa Code Chapter 437B — Taxes on Rate-Regulated Water Utilities · Status: effective

Taxation
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Iowa Code § 437B.12, Assessment exclusive, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248494
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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.