Section 138.00. Debt statement to show net indebtedness

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The debt statement
  of a municipality, school district in a  city  or  fire  district  shall
  include  a statement of the total net indebtedness of such municipality,
  school district or fire district. Such total net indebtedness  shall  be
  computed  by  subtracting from gross indebtedness the total of the items
  which may be deducted therefrom  pursuant  to  section  136.00  of  this
  chapter.

                    
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