Iowa Code » Chapter 384 — CITY FINANCE
Iowa Code

Iowa Code § 384.61 (2026)

Assessment of benefits

✓ current as of July 2026
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1. The total cost of a public improvement, except for paving that portion of a street lying between railroad tracks and one foot outside of the tracks, or which is to be otherwise paid, must be assessed against all lots within the assessment district in accordance with the special benefits conferred upon the property, and not in excess of such benefits.

2. If an owner of property subject to special assessment divides the property into two or more lots, and if the plan of division is approved by the council, the owner may discharge the lien upon any of the lots by payment of the amount unpaid, calculated as determined by the council. [C97, §828; S13, §792-a, -f, 849-e; SS15, §840-a, -j, -r; C24, §6021, 6036, 6089; C27, §5942-b3, 6021, 6036, 6089; C31, 35, §5942-b3, 6021, 6036, 6089, 6610 – 6620; C39, §5942.3, 6021, 6036, 6089, 6610.14; C46, §389.7, 391.48, 391.63, 395.11, 417.20; C50, §389.7, 391.48, 391.63, 391A.23, 395.11, 417.20; C54, 58, 62, 66, 71, 73, §389.7, 391.48, 391.63, 391A.26, 395.11, 417.20; C75, 77, 79, 81, §384.61] 2019 Acts, ch 24, §104 Referred to in §331.384, 357E.11A, 358.16, 364.13B \n

Notes of Decisions
Cited in 7 cases, 1992–2011 · leading case: Horak Prairie Farm, L.P. v. City of Cedar Rapids, 748 N.W.2d 504 (Iowa 2008).
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Horak Prairie Farm, L.P. v. City of Cedar Rapids, 748 N.W.2d 504 (Iowa 2008). “Iowa Code §§ 384.61 , 384.62(1). These limitations ensure that individual property owners are not subsidizing the general benefits enjoyed by the public resulting from the improvements, particularly when street improvements are at issue.”
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 2× “See Iowa Code § 384.61 . Yet, the statutory scheme does not limit the power of a city to pursue public improvement projects through its independent authority to contract with subdividers to share in the costs of installing public improvements.”
Milton O. & Phyllis A. Thorson Revocable Est. Trust v. City of West Des Moines, 531 N.W.2d 647 (Iowa Ct. App. 1995). “Iowa Code § 384.61 (1993). Once a municipality has ordered a special assessment, it is presumed some benefit results to the assessed property owners.”
Phillip Gray, Linda Gray, Randall Ingram, Loren Meyer, Linda Meints-Meyer, Dennis Ripperger, Mary Ripperger, Lucille Mae Sindric, James Steffen, & Tracy Steffen v. City of Indianola, Iowa, 797 N.W.2d 112 (Iowa 2011). “Iowa Code § 384.61 . A special assessment cannot exceed twenty-five percent of the value of the property.”
Des Moines Chrysler-Plymouth, Inc. v. City of Urbandale, 488 N.W.2d 711 (Iowa Ct. App. 1992). “Iowa Code § 384.61 (1991) (emphasis added).”
Horak Prairie Farm, L.p. Vs. City Of Cedar Rapids Vs. City Of Cedar Rapids (Iowa 2008). “Iowa Code §§ 384.61 , 384.62(1). These limitations ensure that individual property owners are not subsidizing the general benefits enjoyed by the public resulting from the improvements, 6 particularly when street improvements are at issue.”
Freeman v. City of Waverly, 581 N.W.2d 194 (Iowa Ct. App. 1998). “Iowa Code § 384.61 (1995); see Thorson Revocable Estate Trust v.”
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