GroundRules
Iowa Code § 427A.2: Personal property not subject to property tax.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 427A - PERSONAL PROPERTY TAX REPLACEMENT
Personal property shall not be listed or assessed for taxation and is not subject to the property tax.
Collected 2026-09-14T19:40:10Z. Source file · JSON