| 84.20.010 | Easements taxable as personalty. |
| 84.20.020 | Servient estate taxable as realty. |
| 84.20.030 | Sale for taxes -- Realty to be sold subject to easement. |
| 84.20.040 | Realty not subject to tax on easement or property thereon. |
| 84.20.050 | Railroads excepted. |