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Property Tax in Iowa: Overview and Update
www.legis.iowa.gov78 N.W.2d 527 (Iowa 1956). Centrally Assessed Property • Examples: Iowa Code chapters 428, 433, 434, 437, 438 • All lands, buildings, machinery, and equipment belonging to electric companies, gas companies, railway companies, and telephone/telegraph companies are assessed by the Department and subject to property taxation by local governments.