{"data":{"id":"us-ia/iowa-code-428.23","jurisdiction":"us-ia","citation":"Iowa Code § 428.23","heading":"Manufacturer to list.","body":"Corporations organized for pecuniary profit and engaged in manufacturing as defined in section 428.20 shall list their real property in the same manner as is required of individuals.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 428 - LISTING PROPERTY FOR TAXATION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/428.23.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"41fd07a86d8f549455de2ef0e5c2ceed78cc2e7b00024115b66098cb422ec6bf","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-428.22","next":"us-ia/iowa-code-428.24"},"notice":"GroundRules: Original legal text. Not legal advice."}