Iowa Code — Title X (Revenue)

Iowa Code § 427.14 — County lands

All lands in this state which are owned or held by any other county or counties claiming title under locations with swampland indemnity scrip, or otherwise, shall be taxed the same as other real estate within the limits of the county .

Last amended: [C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, 35, 39, § 6954; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.14 ] Fri Dec 12 20:22:21 2025 Iowa Code 2026, Section 427.14 (20, 0)

Source: official text