Iowa Code § 434.23 (2026)

All such railway property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purpose as the property of individuals within such counties, cities, townships, and lesser taxing districts. [C73, §1322; C97, §1339; C24, 27, 31, 35, 39, §7068; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.23]\n\nTue Dec 09 22:11:37 2025 Iowa Code 2026, Chapter 434 (21, 0)