(a) A district may borrow money and issue the following securities to evidence such borrowing: (i) Short-term notes; (ii) General obligation bonds and other like securities; (iii) Revenue bonds and other like securities; and (iv) Special assessment bonds and other like securities. (b) Any such securities of a district shall be exempt from taxation when owned by actual residents of the state, provided, that the owner or owners thereof shall list the same annually on their assessment schedule, as from time to time amended and supplemented.
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