Iowa StatutesCHAPTER 427A - PERSONAL PROPERTY TAX REPLACEMENT427A.1 - PROPERTY TAXED AS REAL PROPERTY.427A.12 - REPLACEMENT FUND.427A.13427A.14427A.2 - PERSONAL PROPERTY NOT SUBJECT TO PROPERTY TAX.427A.3 THROUGH 427A.6427A.7 AND 427A.8427A.9 THROUGH 427A.11