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

TAXA 818
TAXATION—Continued
Public employees retirement fund, 97B.9-97B.il,
97B.14
Public shows, 444.18, 444.19
Railroads
General provisions, 434.1-434.23
Right of way deducted from adjacent land,
434.21
Tax aid, 483.1-483.20
Railways, street, 417.54, 428.24-428.33
Real property
Agricultural land school credit, 426.1-426.10
Apportionment among owners, 449.1-449.8
Assessed and listed by assessor, 428.4
Banks, 430.1, 430.6
Buildings and fixtures on leased ground, 428.4
Collection of taxes, 445.1-445.62
Corporation, 428.34
Date real estate valued, 428.4
Deceased owners, how listed, 428.6
Description of tracts, limitation, 428.7
Electric transmission lines, 437.1-437.15
Exemption from taxation
General provisions, 427.1-427.15
Aeronautical property registered, 328.25
Aged or infirm persons, 427.8-427.11
Agricultural society, property, 427.1(9)
Art galleries and grounds, 427.1(8)
Cemetery property, 427.1(3, 7), 566.1
Charitable, literary, property, 427.1(9)
Church lands, 427.1(9), 565.1, 565.2
Classes of exempt property listed, 565.2
Conditions, 427.1(24-27)
Federal lands and property, for, 565.2(1)
Forest and fruit trees, 161.1, 161.11, 161.12
Homestead tax credit, 425.1-425.14
Libraries and grounds, 427.1(8)
Military property, 427.1(2)
Military service, 427.3-427.7
Military service, homestead credit, 425.1-
425.14
Municipal property, 427.1(2)
Public grounds, 427.1(3)
Railroad beds, from adjacent property, 434.21
Religious, charitable property, 427.1(9)
Rent not yet due, 427.1(14)
Roads and drainage right of way, 427.2
School, agricultural college, or university
land, tax sale, 427.1(1), 446.34
State property, 427.1(1)
Suspended tax list kept, 427.12
War veterans, associations property, 427.1(6)
War veterans' families, 427.3-427.7
Exempt property, 427.1-427.10
Express companies, 436.3-436.12
Farm land in city or town, 404.4
Ferries and toll bridges, 427.13(1)
Ferry franchises considered as, 427.13(1)
Fire hazard expense, assessed, charge, 100.29
Former delinquent real estate tax listed, 445.10
Franchises for ferries as real property, 427.13
Freight line companies, 435.4-435.8
Government survey, description of tracts, 428.7
Inheritance tax, see subhead above
TAXATION—Continued
Real property—Continued
Institution land lessee, interest, 427.14
Insurance companies, 432.6, 432.7
Iowa-Missouri boundary, compromise, effect on
taxes, page lxxxv, Vol. I
Items taxable in general, 427.13
Leased ground, building and fixtures on, 428.4
Lien, 445.10, 445.28
Liquor control fund excess to reduce state tax
levy, 123.55
Listing in general, 428.1-428.7, 428.22, 428.23
Lots platted for taxation, 409.3, 409.26, 409.33-
409.37
Machinery, when deemed realty, 420.207, 428.22
Omitted property assessed, 428.4
Owner's duty to make assessment, 444.18
Pipeline companies, 438.1-438.19
Platted lots, taxation, 409.3, 409.26, 409.33-409.37
Property relief act, purpose, 422.2
Public utility plants, listing, 428.24, 428.34
Railroad right of way, not included in adjacent
property, 434.21
Railroads, 434.1-434.5, 434.15, 434.18-434.23
Redemption after tax sale, 447.1-447.13
Sales, effect on title, 560.2(1)
School lands after sale, 302.7
Street railways, 428.26
Suspended tax list, 427.12
Taxable property in general, 427.11-427.15
Tax deed, 448.1-448.14
Tax sale, 446.1-446.37, 560.2(1)
Telegraph and telephone companies, 433.1-
433.11
Toll bridges as real property, 427.13(1)
Unknown owners, how listed, 428.5
Valuation every four years, 428.4
Reassessment and relevy, commission, 439.1, 439.2
Receipts
Agricultural school credit shown, 426.8
Destruction after five years, 332.15
Homestead tax credit shown on receipt, 425.1
Tax remitted by mail, treasurer's duty, 445.26
Treasurer's receipt to taxpayer required, 445.5
Receivers, taxes as priority claim, 680.6, 680.7
Redemption, ch 447
Refund of taxes after payment
Corporation tax, 422.66, 422.67
Erroneous tax, refund by supervisors, 445.60
Income tax, 422.66, 422.67
Inheritance tax improperly paid, 450.94-450.96
Railroad tax aid, 483.18
Sales tax, 422.59, 422.66, 422.67, 424.12
State treasurer, excess to counties, 452.16-452.18
Religious sects, no support by taxes, Const., Iowa,
1,3
Remission of tax
Aged and infirm person, 427.8-427.11
Bank stock, destruction defined, 445.62
Old-age assistance recipient, 427.9, 427.10
Property or crop destruction, 445.62
Review, see subhead Assessments above
Rolls, see subhead Assessments above
Sales certificate, see subhead Tax Sales below