§ 82.29A.136. Exemptions -- Certain residential and recreational lots
All leasehold interests consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes are exempt from tax under this chapter.
[2001 c 26 § 1.]
Notes:
Effective date -- 2001 c 26 § 1: "Section 1 of this act takes effect January 1, 2002." [2001 c 26 § 6.]
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Last modified: April 7, 2009