Taxation.

Iowa Code § 309.51, under SECONDARY ROADS.

Iowa Code § 309.51

Certificates issued under this subchapter shall be exempt from taxation. [C31, 35, §4644-c53; C39, § 4644.51; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §309.51 ] 2020 Acts, ch 1063, §139 Referred to in §331.402 , 331.478 , 331.552