No district shall have any power to levy any taxes. Neither the facilities constructed or otherwise acquired by any district, including but not limited to ponds, reservoirs, pipelines, wells, check dams, and pumping installations, the revenues obtained by the district from the sale of water, nor the revenue bonds or interest therefrom issued by any district shall be taxable in any manner by the state of Iowa or any of its political subdivisions.
A rural water district organized under chapter 504A shall receive a refund of sales or use taxes upon submitting an application to the department of revenue and finance for such refund of taxes imposed upon the gross receipts of all sales of building materials, supplies, or equipment sold to a contractor or used in the fulfillment of a written contract for the construction of facilities for such rural water district to the same extent as a rural water district organized under this chapter may obtain a refund under section 422.45, subsection 7.
[C71, 73, 75, 77, 79, 81, § 357A.15]
98 Acts, ch 1161, §1
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