Iowa Code
Chapter 565 - GIFTS
Section 565.2 - Taxation.

565.2 Taxation.
Real property so leased shall in all cases be subject to taxation, the same as the real property of natural persons.
[C73, §1921; C97, §2902; C24, 27, 31, 35, 39, §10184; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §565.2]
Tax exemptions generally, §427.1

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Structure Iowa Code

Iowa Code

Title XIV - PROPERTY

Chapter 565 - GIFTS

Section 565.1 - Churches may lease.

Section 565.2 - Taxation.

Section 565.3 - Gifts to state.

Section 565.4 - Management of property.

Section 565.5 - Gifts to state institutions.

Section 565.6 - Gifts to governmental bodies.

Section 565.7 - Trustees appointed by court — bond.

Section 565.8

Section 565.9

Section 565.10

Section 565.11

Section 565.12 - Condition as to annuity.

Section 565.13 - Annuity tax.

Section 565.14

Section 565.15 - Surplus of tax.