Statutes > Iowa Statutes > Title 1 - State Sovereignty and Management > Subtitle 10 - Joint Governmental Activity > CHAPTER 28J - PORT AUTHORITIES > 28J.19 - PROPERTY TAX EXEMPTION.

28J.19 - PROPERTY TAX EXEMPTION.

        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.
         Section History: Recent Form
         2005 Acts, ch 150, §107