Iowa Statutes
§ 437B.12 — Assessment exclusive
Iowa § 437B.12
This text of Iowa § 437B.12 (Assessment exclusive) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 437B.12 (2026).
Text
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.
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Nearby Sections
15
§ 437B.1
Purposes§ 437B.11
Allocation of revenue§ 437B.12
Assessment exclusive§ 437B.14
Tax imposition§ 437B.16
Tax exemptions§ 437B.17
Return and payment requirements§ 437B.18
Statutes applicable§ 437B.19
Deposit of tax proceeds§ 437B.2
Definitions§ 437B.20
Records§ 437B.21
RulesCite This Page — Counsel Stack
Bluebook (online)
Iowa § 437B.12, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/437B.12.