GroundRules
Iowa Code § 434.21: Roadbeds.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 434 - RAILWAY COMPANIES TAX
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.
Collected 2026-09-14T19:40:11Z. Source file · JSON