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2020 Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Chapter 28J - PORT AUTHORITIES
Section 28J.19 - Property tax exemption.
Universal Citation: IA Code § 28J.19 (2020)
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
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