59 chapters · 1,000 sections in this title.
Iowa Code § 428.1 Listing of property.
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Every person shall list for the assessor all property subject to taxation in the state, of which the person is the owner, or has the control or management, including but not limited to the following: 1. The property of one under disability, by the person having charge thereof. 2.…
Iowa Code § 428.2 Listing property of another.
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Any person required to list property belonging to another shall list it in the same county in which the person would be required to list it if it were the person’s own, except as herein otherwise directed; but the person shall list it separately from the person’s own, giving the …
Iowa Code § 428.20 Definitions.
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1. As used in this chapter , unless the context otherwise requires, “book” , “list” , “record” , or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1 . 2. A person who purchases…
Iowa Code § 428.22 Locker plants.
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For purposes of valuing and assessing property for tax purposes, locker plants shall be valued and assessed as commercial property. For purposes of this section , “locker plants” means any property used primarily for any or all of the following purposes: 1. To provide, as a part …