Iowa Statutes

§ 428.7 — Description of tracts — manner

Iowa § 428.7
JurisdictionIowa
Title XFINANCIAL RESOURCES
Ch. 428LISTING PROPERTY FOR TAXATION

This text of Iowa § 428.7 (Description of tracts — manner) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Iowa Code § 428.7 (2026).

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Cott v. Board of Review of City of Ames
442 N.W.2d 78 (Supreme Court of Iowa, 1989)
3 case citations

Legislative History

[C97, §1353; C24, 27, 31, 35, 39, §6962; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.7]

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Iowa § 428.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/428.7.