42-5118 — TAX EXEMPTION

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                                  TITLE  42
                       IRRIGATION AND DRAINAGE -- WATER
                            RIGHTS AND RECLAMATION
                                  CHAPTER 51
                      GROUND WATER MANAGEMENT DISTRICTS
    42-5118.  TAX EXEMPTION. Interim notes, and the interest thereon, issued
pursuant to the authority contained in this chapter shall be exempt from
taxation under the Idaho income tax law.