The real estate, fixtures, and equipment, as defined in section 427A.1, of every financial institution, as defined in chapter 422, division V, and of every credit union established under chapter 533 shall be listed, assessed, and taxed to the institution or the credit union in the same manner and at the same rate as such property in the hands of individuals.
[C71, 73, 75, 77, 79, 81, § 428.36]
89 Acts, ch 296, §56
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