Iowa Code

Iowa Code § 384.62 (2026)

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✓ current as of July 2026

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1. A special assessment against a lot for a public improvement shall not be in excess of the amount of the assessment, including the conditional deficiency assessment, as shown in the schedule confirmed by the court, or if court confirmation is not utilized, then on the original plat and schedule adopted by the council, and an assessment shall not exceed twenty-five percent of the value of the lot as shown by the plat and schedule approved by the council or as reduced by the court.

2. Special assessments for the construction or repair of underground connections for private property for gas, water, sewers, or electricity may be assessed to each lot for the actual cost of each connection for that lot, and the twenty-five percent limitation does not apply. Such connections shall not be installed to service railway right-of-way without written agreement with the railway company owning or leasing the right-of-way.

3. A special assessment for a public improvement against a tract of land assessed as agricultural property shall not become payable upon the filing of a request by the owner for deferment until that land is not assessed as agricultural property. This section shall not apply to a tract of land of less than one-quarter acre surrounding any dwelling or nonfarm structure on that tract nor shall it apply to a special assessment levied before July 3, 1978. This section shall not apply if the public improvement is a sewer, water, gas, or electrical line to which the owner of the land makes a connection.\n\nTue Dec 09 22:13:33 2025 Iowa Code 2026, Chapter 384 (48, 2) §384.62, CITY FINANCE 40\n\n 4. Payment of installments of special assessments for a public improvement against property assessed as agricultural property shall be deferred as follows:

a. The property owner who seeks deferment of an assessment shall file a written request for deferment with the city clerk at the time of the hearing on the resolution of necessity for the public improvement or within ten days following the date of the hearing and the request shall identify those lots subject to proposed assessments for which the property owner is seeking deferment which are assessed as agricultural property. The request may be withdrawn by the property owner at any time before or after the adoption of the resolution of necessity.

b. The city shall indicate those lots for which a deferment has been requested on the special assessment schedule.

c. After the assessments for the public improvement have been levied and the special assessment schedule has been filed with the county treasurer, the county treasurer shall indicate on the tax rolls those assessments subject to deferment under this section.

d. A deferment shall continue for as long as the county assessor continues to classify the property as agricultural land on January 1 of each assessment year. A deferment shall end six months following any January 1 assessment date on which the county assessor no longer classifies the property as agricultural land and the special assessment shall become payable in the same manner as the special assessment would have become payable had it not been deferred by this subsection. [S13, §792-a, -f, 849-e; SS15, §840-a, -j, -r; C24, 27, §6021, 6089; C31, 35, §6021, 6089, 6610-c55; C39, §6021, 6089, 6610.66; C46, §391.48, 395.11, 417.59; C50, §391.48, 391A.24, 395.11, 417.59; C54, 58, 62, 66, 71, 73, §391.48, 391A.27, 395.11, 417.59; C75, 77, 79, 81, §384.62; 82 Acts, ch 1104, §17] 2003 Acts, ch 24, §5 Referred to in §331.384, 357E.11A, 358.16, 358C.17, 364.13B, 384.38, 384.47, 384.63 \n

Notes of Decisions

Cited in 9 cases, 1980–2018 · leading case: City of Clive v. Iowa Concrete Block & Material Co., 298 N.W.2d 585 (Iowa 1980).

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City of Clive v. Iowa Concrete Block & Material Co., 298 N.W.2d 585 (Iowa 1980). · cites it 34× “21(1), The Code 1979, which provides a special method for valuing agricultural land based on productivity, net earning capacity, and fair market value as agricultural land, apply to determine if a special assessment exceeds “twenty five percent of the value of the lot” under…”

Uhlenhake v. City of Ossian, 418 N.W.2d 642 (Iowa 1988). · cites it 10× “See Iowa Code § 384.62 (1983). Second, they contend that the assessments against the remaining three parcels were excessive.”

Horak Prairie Farm, L.P. v. City of Cedar Rapids, 748 N.W.2d 504 (Iowa 2008). · cites it 4× “It is for this reason our legislature enacted Iowa Code section 384.62. Section 384.62(4)(d) allows landowners, such as the *509 plaintiffs, to defer payment of a special assessment until such time as the property is no longer classified as agricultural land.”

Des Moines Chrysler-Plymouth, Inc. v. City of Urbandale, 488 N.W.2d 711 (Iowa Ct. App. 1992). · cites it 4× “Iowa Code § 384.62 (1991) (emphasis added).”

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). “§ 384.62(1). The statutory scheme provides limitations to “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). “§ 384.62(1). The statutory assessment scheme seeks to protect individual property owners from subsidizing the benefit from improvements enjoyed by the public in general.”

Pfohl v. City of Dubuque, 368 N.W.2d 207 (Iowa Ct. App. 1985). · cites it 2× “Defendant claims the court erred in allowing the deferment, since the letter was filed one day too late under Iowa Code section 384.62. The court found there was no distinction between the two resolutions passed, and that the first had never been repealed.”

Horak Prairie Farm, L.p. Vs. City Of Cedar Rapids Vs. City Of Cedar Rapids (Iowa 2008). · cites it 2× “Section 384.62(4)(d) allows landowners, such as the plaintiffs, to defer payment of a special assessment until such time as the property is no longer classified as agricultural land.”

Blobaum v. City of Strawberry Point (Iowa Ct. App. 2018). “§ 384.62(2). Instead, a city may make an assessment “for the actual cost of each connection for that lot.”

— Iowa Code § 384.62(1) — 3 cases

City of Clive v. Iowa Concrete Block & Material Co., 298 N.W.2d 585 (Iowa 1980). “21(1), The Code 1979, which provides a special method for valuing agricultural land based on productivity, net earning capacity, and fair market value as agricultural land, apply to determine if a special assessment exceeds “twenty five percent of the value of the lot” under…”

— Iowa Code § 384.62(2) — 1 case

Blobaum v. City of Strawberry Point (Iowa Ct. App. 2018). “§ 384.62(2). Instead, a city may make an assessment “for the actual cost of each connection for that lot.”

— Iowa Code § 384.62(4) — 1 case

— Iowa Code § 384.62(4)(d) — 2 cases

Horak Prairie Farm, L.P. v. City of Cedar Rapids, 748 N.W.2d 504 (Iowa 2008). “It is for this reason our legislature enacted Iowa Code section 384.62. Section 384.62(4)(d) allows landowners, such as the *509 plaintiffs, to defer payment of a special assessment until such time as the property is no longer classified as agricultural land.”

Horak Prairie Farm, L.p. Vs. City Of Cedar Rapids Vs. City Of Cedar Rapids (Iowa 2008). “Section 384.62(4)(d) allows landowners, such as the plaintiffs, to defer payment of a special assessment until such time as the property is no longer classified as agricultural land.”

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