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Terms Used In Iowa Code 518C.13

  • property: includes personal and real property. See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
518C.13 Tax exemption.
The association is exempt from the payment of fees and taxes levied by this state or a subdivision of the state except for taxes levied on property.
2000 Acts, ch 1035, §13