Corporations organized for pecuniary profit and engaged in manufacturing as defined in section 428.20 shall list their real property in the same manner as is required of individuals. [C97, §1319; C24, 27, 31, 35, 39, § 6978; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.23 ] 89 Acts, ch 296, §54 ; 95 Acts, ch 83, §21 Referred to in §420.207