Iowa Code § 428.23
Corporations organized for pecuniary profit and engaged in manufacturing as defined in section 428.20 shall list their real property in the same manner as is required of individuals.
[C97, §1319; C24, 27, 31, 35, 39, §6978; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.23] 89 Acts, ch 296, §54; 95 Acts, ch 83, §21
Referred to in §420.207