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1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

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81? TAXA<br />

TAXATION—Continued<br />

Personal property taxation—Continued<br />

Migratory personalty, 445.42-445.46<br />

Mobile homes, fee in lieu <strong>of</strong> tax, 135D.21<br />

Municipal interest deducted, 428.26<br />

Penalty when delinquent, 445.40<br />

Rolling stock <strong>of</strong> railways, 428.26<br />

Stocks <strong>of</strong> merchandise, 428.17<br />

Time limit on penalty and interest, 445.20<br />

Personal tax, fire hazard expense, assessed, 100.29<br />

Pipeline companies, 438.1-438.19<br />

Plats <strong>of</strong> lots for taxation, 409.3, 409.26, 409.31<br />

Poll tax<br />

Firemen, exemption, 102.1-102.4<br />

Lien, 445.29<br />

Military service exemption, 427.3<br />

Receipts destroyed after five years, 332.15<br />

Property and persons taxable<br />

Aeronautics registrations, exemption, 328.25<br />

Animals, 427.13(2, 3)<br />

Annuities, 429.2<br />

Automobiles exempt, exception, 321.130<br />

Bank bills, 427.13(5)<br />

Bank property, 427.13(6)<br />

Banks and bank shares, 429.1-430.15<br />

Bicycles, 427.13(11)<br />

Bills receivable, 427.13(5)<br />

Boarding houses, furniture and bedding, 427.13<br />

(9)<br />

Boats and vessels, 427.13(13)<br />

Bonds, public or municipal, 427.13(8)<br />

Building and loan associations, see BUILDING<br />

AND LOAN ASSOCIATIONS<br />

Buildings, 428.4<br />

Business houses, 428.11-428.15<br />

Chain stores, see subhead above<br />

Church lands, 565.2<br />

Cigarettes, 98.1-98.41<br />

Circuses and shows, 444.18<br />

Classes enumerated, 427.13<br />

Coal dealers, 428.10<br />

Commission merchants, 428.9<br />

Contract debts, 427.13(5)<br />

Corporations, ch 422, see CORPORATIONS<br />

Corporation stocks, 427.13(7), 429.2, 431.1-431.18,<br />

450.86<br />

County lands, 427.14<br />

Credits, 427.13(5), see also subhead Moneys and<br />

Credits above<br />

Credit unions, 533.22<br />

Currency, government, 427.13(5)<br />

Dogs, 351.1-351.24<br />

Electric light and power companies, 428.24-<br />

428.33<br />

Estate property, see subheads Estate Tax above;<br />

Inheritance Tax above; Moneys and Credits<br />

above<br />

Express companies, 436.1-436.12<br />

Ferry franchises, 427.13(1)<br />

Forest reservations, 161.1, 161.11, 161.12<br />

Freight companies, 435.1-435.8<br />

Fruit-tree reservations, 161.1, 161.11, 161.12,<br />

441.22<br />

Gas works, 428.24-428.33<br />

Gold and silver plate, 427.13(10)<br />

TAXATION—Continued<br />

Property and persons taxable—Continued<br />

Grain dealers, 428.35<br />

Hotel furniture and bedding, 427.13(9)<br />

Ice dealers, 428.10<br />

Income taxable, see subheads Income Tax (Corporate)<br />

above; Income Tax (Individual)<br />

above<br />

Inheritances, see subhead above<br />

Institution land lessee, interest, 427.14<br />

Insurance companies, 432.1-432.9<br />

Jewelry, 427.13(10)<br />

Judgment debts, 427.13(5)<br />

Lessee <strong>of</strong> state institution land, 427.15<br />

Listing in general, 428.1-428.34<br />

Loan and trust companies, 429.1^130.15<br />

Loan corporations, 429.11-429.13<br />

Loans, public or municipal, 427.13(8)<br />

Lots platted for taxation, 409.3, 409.26, 409.31<br />

Manufacturer's supplies, 428.20<br />

Manufacturing companies, listing, 428.20-428.23<br />

Merchants, merchandise, 428.9, 428.16, 428.17,<br />

445.31<br />

Migratory property <strong>of</strong> nonresident, 445.42-445.45<br />

Mobile homes, 135D.21<br />

Money, 427.13(4)<br />

Moneyed capital, 420.204, 429.2, 429.9, 430.10,<br />

430.11<br />

Moneys and credits, see subhead above<br />

Mortgages, 427.13(5)<br />

Motor vehicles when in storage, 321.130<br />

Musical instruments, 427.13(10)<br />

Nonresident, migratory property, 445.42-445.45<br />

Old-age assistance, suspension <strong>of</strong> tax, 427.9<br />

Omitted property, 440.1-440.8, 443.6-443.20<br />

Partnerships, 428.15<br />

Peddler, 444.13, 444.14<br />

Personal property, see subhead above<br />

Pipelines, 438.1-438.19<br />

Platting <strong>of</strong> lots for taxation, 409.3,409.26,409.31<br />

Public utility plants, see PUBLIC UTILITIES<br />

Railroads generally, 434.1-434.23<br />

Railways, electric, street, cable, elevated, 417.54,<br />

428.24-428.29<br />

Real property, see subhead Real Property below<br />

Sales taxable, see subheads Sales Tax below;<br />

Use Tax below<br />

Savings and loan associations, 431.6-431.18<br />

School lands after sale, 302.7<br />

Stock or securities, 427.13, 429.2, 431.1-431.18,<br />

450.86<br />

Street railways, 428.24-428.34<br />

Swamp lands <strong>of</strong> other counties, 427.14<br />

Telephone and telegraph companies, 433.1-<br />

433.15, see PUBLIC UTILITIES<br />

Threshing machines, 427.13(12)<br />

Toll bridges, 427.13(1)<br />

Trackless trolleys, 417.54<br />

Transmission lines, 437.1-437.15<br />

Utilities, listed, valued by commission, 428.29<br />

Utilities, public, listing, 428.26<br />

Vehicles, 427.13(11)<br />

Warehousemen, 428.18, 428.19<br />

Watches, 427.13(10)<br />

Waterworks, see PUBLIC UTILITIES<br />

Property relief act, purpose, 422.2<br />

Prostitution and gambling, 99.27-99.31<br />

Public bidder law, 446.19-446.21, 569.8

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