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Any properties, real or personal, owned, leased, controlled, used, or occupied by a water or
sewer or water and sewer commission or board for any purpose referred to in sections 116A.01 to
116A.26 are declared to be acquired, owned, leased, controlled, used and occupied for public,
governmental, and municipal purposes, and shall be exempt from taxation by the state or any
political subdivision of the state, except to the extent that the property is subject to the sales and
use tax under chapter 297A, provided that such properties shall be subject to special assessments
levied by a political subdivision for a local improvement in amounts proportionate to and not
exceeding the special benefit received by the properties from such improvement. No possible
use of any such properties in any manner different from their use as part of a distribution or
disposal system at the time shall be considered in determining the special benefit received by such
properties. All such assessments shall be subject to final confirmation by the county board or
boards in whose jurisdiction the system is constructed and whose determination of the benefits
shall be conclusive upon the political subdivision levying the assessment.
History: 1971 c 916 s 25; 1983 c 213 s 4; 2000 c 418 art 2 s 2