427.13 What taxable. All other real property is subject to taxation in the manner prescribed, and this section is also intended to embrace ferry franchises and toll bridges, which, for the purpose of this chapter are considered real property. However, this section is subject to section 427.1. [C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, 35, 39, §6953; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.13] 89 Acts, ch 296, §48; 2019 Acts, ch 24, §52 Bridges taxed, §434.20
Iowa Legal Code