yourstate.us
Home / Iowa / Listing Property for Taxation
Iowa Code § 428.7

Description of tracts — manner

Iowa · Iowa Code Chapter 428 — Listing Property for Taxation · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Iowa Code § 428.7, Description of tracts — manner, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248182
Permanent ID
ys:prov:2248182@1
SHA-256
ed93584ad2e799665c9f89ab1b9c3f23f83c6126ae1f901ea65cbae4fb416ab0

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

A description shall not comprise more than one city lot or other smallest subdivision of the land according to the government surveys, except in cases where the boundaries are so irregular that it cannot be described in the usual manner in accordance therewith. However, descriptions may be combined for assessment purposes to allow the assessor to value the property as a unit. This section shall apply to known owners and unknown owners, alike.