{"data":{"id":"us-ia/iowa-code-434.20","jurisdiction":"us-ia","citation":"Iowa Code § 434.20","heading":"Property assessed by local authorities.","body":"Lands, lots, and other real estate belonging to any railway company, not used exclusively in the operation of the several roads, and all railway bridges across the Mississippi and Missouri rivers, and grain elevators, shall be subject to assessment and taxation on the same basis as property of individuals in the several counties where situated.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 434 - RAILWAY COMPANIES TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/434.20.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"cc3783b6750779fd6df4aebbe07197dfc8268efba79c555b65a2015c951047b0","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-434.19","next":"us-ia/iowa-code-434.21"},"notice":"GroundRules: Original legal text. Not legal advice."}