All real estate owned by corporations, returned in their statements as part of their assets for purposes of taxation, shall be valued therein for such assessment as other real estate, except as otherwise provided, and shall not be otherwise assessed.
[C97, § 1327; C24, 27, 31, 35, 39, § 6983; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 428.34]
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