Iowa Code — Title X (Revenue)

Iowa Code § 427.13 — What taxable

All other real property is subject to taxation in the manner prescribed, and this section is also intended to embrace ferry franchises and toll bridges, which, for the purpose of this chapter are considered real property . However , this section is subject to section 427.1 .

Last amended: [C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, 35, 39, § 6953; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.13 ] 89 Acts, ch 296, §48 ; 2019 Acts, ch 24, §52 Bridges taxed, §434.20 Fri Dec 12 20:22:21 2025 Iowa Code 2026, Section 427.13 (23, 0)

Source: official text