{"data":{"id":"us-ia/iowa-code-565.2","jurisdiction":"us-ia","citation":"Iowa Code § 565.2","heading":"Taxation.","body":"Real property so leased shall in all cases be subject to taxation, the same as the real property of natural persons.","path":["Title XIV - PROPERTY (Ch. 555 - 594A)","Chapter 565 - GIFTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/565.2.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:15Z","sha256":"4258246c10373e5b53123b32917fa6e3b2e1c9cdb3873bdd120b4550c29a1540","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-565.1","next":"us-ia/iowa-code-565.3"},"notice":"GroundRules: Original legal text. Not legal advice."}