§ 138.00. Debt statement to show net indebtedness. The debt statement\nof a municipality, school district in a city or fire district shall\ninclude a statement of the total net indebtedness of such municipality,\nschool district or fire district. Such total net indebtedness shall be\ncomputed by subtracting from gross indebtedness the total of the items\nwhich may be deducted therefrom pursuant to section 136.00 of this\nchapter.\n
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