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The property and facilities of a district shall not be taxable in any manner by the state or any of its political subdivisions. A district is a tax-certifying body for purposes of section 423.4, subsection 1 .
As used in this section, unless the context otherwise requires, “baseball and softball complex” and “owner or operator” mean the same as defined in section 423.4, subsection 10. An entity that has made or is making an application under sectio...