Iowa Code

Iowa Code § 434.21 (2026)

Roadbeds

✓ current as of July 2026

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No real estate used by railway corporations for roadbeds shall be included in the assessment to individuals of the adjacent property, but all such real estate shall be the property of such companies for the purpose of taxation. [C73, §809; C97, §1344; C24, 27, 31, 35, 39, §7066; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.21]

Notes of Decisions

Cited in 1 case, 2004–2004 · leading case: United States v. $746,198 in US Currency, More or Less, 299 F. Supp. 2d 923 (S.D. Iowa 2004).

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United States v. $746,198 in US Currency, More or Less, 299 F. Supp. 2d 923 (S.D. Iowa 2004). · cites it 2× “Laws § 434.21 et. seq.)). Because the Court is without any information as to whether the property where the money was allegedly found was *931 “abandoned,” 2 the Court believes a genuine issue of material fact exists as to whether Armstrong’s father “stole” the money.”

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