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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 428 - LISTING PROPERTY FOR TAXATION
Section 428.7 - Description of tracts — manner.

Universal Citation: IA Code § 428.7 (2017)
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1 LISTING PROPERTY FOR TAXATION, §428.7 428.7 Description of tracts — manner. 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. [C97, §1353; C24, 27, 31, 35, 39, §6962; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.7] Referred to in §425.5 Wed Feb 08 03:46:12 2017 Iowa Code 2017, Section 428.7 (9, 2)
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