Iowa Code » Chapter 427 — PROPERTY EXEMPT AND TAXABLE
Iowa Code

Iowa Code § 427.13 (2026)

What taxable

✓ current as of July 2026
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All other real property is subject to taxation in the manner prescribed, and this section is also intended to embrace ferry franchises and toll bridges, which, for the purpose of this chapter are considered real property. However, this section is subject to section 427.1. [C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, 35, 39, §6953; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.13] 89 Acts, ch 296, §48; 2019 Acts, ch 24, §52 Bridges taxed, §434.20

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Notes of Decisions
Cited in 6 cases, 1946–2015 · leading case: Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006).
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Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). · cites it 4× “Iowa Code § 427.13 . The taxation process begins with the county assessor, who values each item of taxable property in the county.”
Wendling Quarries, Inc. v. Prop. Assessment Appeal Bd. of the State of Iowa, 865 N.W.2d 635 (Iowa Ct. App. 2015). · cites it 2× “Iowa Code § 427.13 . Real property for the purposes of taxation includes more than is covered by the traditional definitions of land and fixtures.”
Dubuque-Wisconsin Bridge Co. v. Bd. of Review of Dubuque, 25 N.W.2d 327 (Iowa 1946). · cites it 2× “Plaintiff made written and oral complaint to the local board of review that (1) the assessed value was excessive and (2) inequitable in comparison with the 'valuation placed upon the Julien Dubuque Bridge in the same taxing district, about five miles from plaintiff’s bridge. The…”
Crown Concrete Co. v. Conkling, 75 N.W.2d 351 (Iowa 1956). · cites it 2× “This is the effect of Code section 427.13. Thus plaintiff’s mixers were subject to the tax for which refund is claimed unless section 321.”
Upper Mo. River Corp. v. Bd. of Rev., Woodbury Cty., 210 N.W.2d 828 (Iowa 1973). · cites it 2× “On the same grounds plaintiff challenged the constitutionality of § 427.13(8), The Code, as applied to reach a vessel engaged in interstate commerce: “427.”
Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006). · cites it 4× “Iowa Code § 427.13 . Importantly, “real property,” for purposes of taxation, encompasses more than is covered by the traditional definition of real property—land and fixtures.”
Iowa Code § 427.13(8): 1 case
Upper Mo. River Corp. v. Bd. of Rev., Woodbury Cty., 210 N.W.2d 828 (Iowa 1973). “On the same grounds plaintiff challenged the constitutionality of § 427.13(8), The Code, as applied to reach a vessel engaged in interstate commerce: “427.”
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