Title XIV, PROPERTY (Ch. 555 - 594A)

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

A gift, devise, or bequest of property, real or personal, may be made to the state, to be held in trust for and applied to any specified purpose within the scope of its authority, but the same shall not become effectual to pass the title in such property unless accepted by the go…

If gifts are made to the state in accordance with section 565.3 , for the benefit of an institution thereof, the property, if accepted, shall be held and managed in the same way as other property of the state, acquired for or devoted to the use of such institution; and any condit…

Gifts, devises, or bequests of property, real or personal, made to any state institution for purposes not inconsistent with the objects of such institution, may be accepted by its governing board, and such board may exercise such powers with reference to the management, sale, dis…

Civil townships wholly outside of any city, and school corporations, are authorized to take and hold property, real and personal, by gift and bequest and to administer the property through the proper officer in pursuance of the terms of the gift or bequest. Title shall not pass u…

When made for the establishing of institutions of learning or benevolence, and no provision is made in the gift or bequest for the execution of the trust, the judge of the district court having charge of the probate proceedings in the county shall appoint three trustees, resident…