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59 chapters · 1,000 sections in this title.
Iowa Code § 427A.1 Property taxed as real property.
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1. For the purposes of property taxation only, the following shall be assessed and taxed, unless otherwise qualified for exemption, as real property: a. Land and water rights. b. Substances contained in or growing upon the land, before severance from the land, and rights to such …
Iowa Code § 427A.2 Personal property not subject to property tax.
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Personal property shall not be listed or assessed for taxation and is not subject to the property tax. 95 Acts, ch 67, §33