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.
[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
Structure Iowa Code
Chapter 427 - PROPERTY EXEMPT AND TAXABLE
Section 427.2 - Taxable property acquired through eminent domain.
Section 427.2A - Taxation of life estate in property donated to public.
Section 427.3 - Abatement of taxes of certain exempt entities.
Section 427.11 - Grantee or devisee to pay tax.
Section 427.12 - Suspended tax record.
Section 427.13 - What taxable.
Section 427.14 - County lands.
Section 427.15 - Interest of lessee.
Section 427.16 - Historic property — rehabilitation tax exemption — application.