Taxation.

Iowa Code § 565.2, under GIFTS.

Iowa Code § 565.2

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