499A.14  Taxation.
  The real estate shall be taxed in the name of the cooperative, and each member of the cooperative shall pay that member’s proportionate share of the tax in accordance with the proration formula set forth in the bylaws, and each member occupying an apartment as a residence shall receive that member’s proportionate homestead tax credit and each veteran of the military services of the United States identified as such under the laws of the state of Iowa or the United States shall receive as a credit that member’s veterans tax benefit as prescribed by the laws of the state of Iowa.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §499A.14]
91 Acts, ch 30, §6
Homestead credit, chapter 425 
Veterans exemption, §426A.11