Iowa Code » Chapter 384 — CITY FINANCE
Iowa Code

Iowa Code § 384.38 (2026)

Certain costs assessed to private property

✓ current as of July 2026
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1. A city may assess to private property within the city the cost of construction and repair of public improvements within the city, and main sewers, sewage pumping stations, disposal and treatment plants, waterworks, water mains, extensions, and drainage conduits extending outside the city.

2. Upon petition as provided in section 384.41, subsection 1, a city may assess to private property affected by public improvements within three miles of the city’s boundaries the cost of construction and repair of public improvements within that area. The right-of-way of a railway company shall not be assessed unless the company joins as a petitioner for said improvements. In the petition the property owners shall waive the limitation provided in section 384.62 that an assessment shall not exceed twenty-five percent of the value of the lot. The petition shall contain a statement that the owners agree to pay the city an amount equal to five percent of the cost of the improvements, to cover administrative expenses incurred by the city. This amount may be added to the cost of the improvements. Before the council may adopt the resolution of necessity, the preliminary resolution, preliminary plans and specifications, plat, schedule, and estimate of cost must be submitted to, and receive written approval from, the board of supervisors of any county which contains part of the property, and the city development board established in section 368.9.

3. a. A city may establish, by ordinance or by resolution adopted as an ordinance after notice published in accordance with section 362.3, and a public hearing, one or more districts and schedules of fees for the connection of property to the city sewer or water utility. If the governing body directs that notice be made by mail, the notice shall be as required in section 384.50. Each person whose property will be served by connecting to the city sewer or water utility shall pay a connection fee to the city. The ordinance shall be certified by the city and recorded in the office of the county recorder of the county in which a district is located. The connection fees are due and payable when a utility connection application is filed with the city. A connection fee may include the equitable cost of extending the utility to the properties, including reasonable interest from the date of construction to the date of payment. All fees collected under this subsection shall be paid to the city treasurer. The moneys collected as fees shall only be used for the purposes of operating the utility, or to pay debt service on obligations issued to finance improvements or extensions to the utility.

b. This subsection shall not apply when a city annexation plan includes annexation of an area adjoining the city and a petition has not been presented as provided in section 384.41 for a city sewer or water utility connection. Until annexation takes place, or the annexation plan is abandoned, the state mandate contained in section 455B.172, subsections 3, 4, and 5, shall not apply unless the individual property owner voluntarily pays the connection fee and requests to be connected to the city sewer or water utility. [SS15, §840-d, -g; C24, §5985, 5986; C27, 31, 35, §5985, 5986, 6190-a1; C39, §5985, 5986, 6190.01; C46, §391.12, 391.13, 401.1; C50, §391.12, 391.13, 391A.2, 401.1, 420.56; C54, 58, 62, §391.12, 391.13, 391A.2, 401.1; C66, 71, 73, §390A.3, 390A.18, 391.12, 391.13, 391A.2, 401.1; C75, 77, 79, 81, §384.38] 94 Acts, ch 1073, §1; 96 Acts, ch 1120, §1; 2004 Acts, ch 1086, §65; 2010 Acts, ch 1061, §180; 2025 Acts, ch 130, §8 Referred to in §357E.11A, 358.22, 384.68 Subsection 3, paragraph a amended\n\nTue Dec 09 22:13:33 2025 Iowa Code 2026, Chapter 384 (48, 2) §384.39, CITY FINANCE 30 \n

Notes of Decisions
Cited in 8 cases, 1988–2018 · leading case: City of Davenport v. Shewry Corp., 674 N.W.2d 79 (Iowa 2004).
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City of Davenport v. Shewry Corp., 674 N.W.2d 79 (Iowa 2004). · cites it 2× “2 (Iowa 2002) (stating "cities may impose a special tax assessment on property for 'the cost of construction and repair of public improvements,’ ” quoting Iowa Code § 384.38 (1)); Newman v. City of Indianola, 232 N.”
Home Builders Ass'n of Greater Des Moines v. City of West Des Moines, 644 N.W.2d 339 (Iowa 2002). “§ 384.38(1); see also id. § 384.61 (stating that special assessments against property must be "in accordance with the special benefits conferred upon the property”).”
Horak Prairie Farm, L.P. v. City of Cedar Rapids, 748 N.W.2d 504 (Iowa 2008). · cites it 2× “Iowa Code section 384.38 permits a city to assess private properties for the cost of public improvements.”
Sharon K. Nelson G. Jean Connelly John P. Rusinack & Beverly A. Rusinack, Husband & Wife & Lois Johnson v. City of Hampton, Iowa, 802 N.W.2d 224 (Iowa 2011). · cites it 3× “See Iowa Code § 384.38 (1)-(2). Yet, the same end result occurs when the requirement to make improvements within a subdivision is given to a subdivi-der.”
Interchange Partners, L.L.C. v. City of West Des Moines, 918 N.W.2d 502 (Iowa Ct. App. 2018). · cites it 47× “" Iowa Code § 384.38 (3)(a). Charging for the benefit of connecting to a utility is generally consistent with a special assessment.”
Uhlenhake v. City of Ossian, 418 N.W.2d 642 (Iowa 1988). · cites it 2× “Because the authority to designate parcels of land and assess this private property for public improvement is statutory, see Iowa Code § 384.38 (1), we turn to the statutes to determine whether the city acted properly.”
Horak Prairie Farm, L.p. Vs. City Of Cedar Rapids Vs. City Of Cedar Rapids (Iowa 2008). · cites it 2× “Iowa Code section 384.38 permits a city to assess private properties for the cost of public improvements.”
Blobaum v. City of Strawberry Point (Iowa Ct. App. 2018). “§ 384.38(1). As noted, the cost must be assessed “in accordance with the special benefits” conferred on the property.”
— Iowa Code § 384.38(1) — 3 cases
Home Builders Ass'n of Greater Des Moines v. City of West Des Moines, 644 N.W.2d 339 (Iowa 2002). “§ 384.38(1); see also id. § 384.61 (stating that special assessments against property must be "in accordance with the special benefits conferred upon the property”).”
Interchange Partners, L.L.C. v. City of West Des Moines, 918 N.W.2d 502 (Iowa Ct. App. 2018). “" Iowa Code § 384.38 (3)(a). Charging for the benefit of connecting to a utility is generally consistent with a special assessment.”
Blobaum v. City of Strawberry Point (Iowa Ct. App. 2018). “§ 384.38(1). As noted, the cost must be assessed “in accordance with the special benefits” conferred on the property.”
— Iowa Code § 384.38(3) — 1 case
Interchange Partners, L.L.C. v. City of West Des Moines, 918 N.W.2d 502 (Iowa Ct. App. 2018). “" Iowa Code § 384.38 (3)(a). Charging for the benefit of connecting to a utility is generally consistent with a special assessment.”
— Iowa Code § 384.38(3)(a) — 1 case
Interchange Partners, L.L.C. v. City of West Des Moines, 918 N.W.2d 502 (Iowa Ct. App. 2018). “" Iowa Code § 384.38 (3)(a). Charging for the benefit of connecting to a utility is generally consistent with a special assessment.”
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