IOWA STATUTES AND CODES
1.4 - ACQUISITION OF LANDS BY UNITED STATES.
1.4 ACQUISITION OF LANDS BY UNITED STATES.
The United States of America may acquire by condemnation or
otherwise for any of its uses or purposes any real estate in this
state, and may exercise jurisdiction thereover but not to the extent
of limiting the provisions of the laws of this state.
This state reserves, when not in conflict with the Constitution of
the United States or any law enacted in pursuance thereof, the right
of service on real estate held by the United States of any notice or
process authorized by its laws; and reserves jurisdiction, except
when used for naval or military purposes, over all offenses committed
thereon against its laws and regulations and ordinances adopted in
pursuance thereof.
Such real estate shall be exempt from all taxation, including
special assessments, while held by the United States except when
taxation of such property is authorized by the United States. Section History: Early Form
[R60, § 2197, 2198; C73, § 4; C97, § 4; S13, § 4-a--4-d, 2024-c;
C24, 27, 31, 35, 39, § 4; C46, 50, 54, 58, 62, 66, 71, 73, 75,
77, 79, 81, § 1.4]
Referred to in § 1.8, 1.11