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2025 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 434 - RAILWAY COMPANIES TAX
Section 434.21 - Roadbeds.
Universal Citation:
IA Code § 434.21 (2025)
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434.21 Roadbeds.
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.
[C73, §809; C97, §1344; C24, 27, 31, 35, 39, §7066; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.21]
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