{"data":{"id":"us-ia/iowa-code-427a.2","jurisdiction":"us-ia","citation":"Iowa Code § 427A.2","heading":"Personal property not subject to property tax.","body":"Personal property shall not be listed or assessed for taxation and is not subject to the property tax.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 427A - PERSONAL PROPERTY TAX REPLACEMENT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/427A.2.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"cc76bf190122c4fe10da251b6f615edd3af8bd59f1ae4c34c82ea777d6c48d30","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-427a.1","next":"us-ia/iowa-code-427a.3"},"notice":"GroundRules: Original legal text. Not legal advice."}