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Taxation.

Iowa Code § 565.2
in effect
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565.2. Taxation. Real property so leased shall in all cases be subject to taxation, the same as the real property of natural persons. [C73, §1921; C97, §2902; C24, 27, 31, 35, 39, §10184; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §565.2] Tax exemptions generally, §427.1
Source: Iowa Legislature (legis.iowa.gov)URL: https://www.legis.iowa.gov/docs/code/2026/565.2.pdfFetched: 10/20/2026

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