Every person shall list for the assessor all property subject to taxation in the state, of which the person is the owner, or has the control or management, including but not limited to the following:
1. The property of one under disability, by the person having charge thereof.
2. The property of a married person, by either party.
3. The property of a beneficiary for whom the property is held in trust, by the trustee.
4. The property of a body corporate, company, society or partnership, by its principal accountant, officer, agent, or partner, as the assessor may demand.
5. Property under mortgage or lease is to be listed by and taxed to the mortgagor or lessor, unless listed by the mortgagee or lessee. [C51, §458; R60, §714; C73, §803; C97, §1312; S13, §1312; C24, 27, 31, 35, 39, §6956; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.1] 89 Acts, ch 296, §49; 95 Acts, ch 83, §20; 99 Acts, ch 151, §43, 89 Referred to in §441.19 \n
Notes of Decisions
Cited in
8
cases, 1947–1997 · leading case:
State v. Rand, 25 N.W.2d 800 (Iowa 1947).
State v. Rand, 25 N.W.2d 800 (Iowa 1947).
· cites it 2× “half interest in the real estate on January 2, 1945; he gave in the real and personal property for assessment on April 6, 1945; in the property which he listed for assessment were some of the gambling equipment which were seized; he listed this property as his own, and not that…”
Ruan Ctr. Corp. v. Bd. of Review, 297 N.W.2d 538 (Iowa 1980).
“§ 428.1(6), The Code 1975. If a tenant improves the real estate, by either building a new structure or adding on to an existing structure, the tenant can be taxed after listing the property.”
Faber v. Loveless, 88 N.W.2d 112 (Iowa 1958).
· cites it 2× “2 requires such to be taxed at five mills on the dollar of actual valuation. The one mill levy on intangible property (Sec.”
Merle Hay Mall v. City of Des Moines Bd. of Review, 564 N.W.2d 419 (Iowa 1997).
“§ 428.1(6), The Code 1975. If a tenant improves the real estate, by either budding a new structure or adding on to an existing structure, the tenant can be taxed after dsting the property.”
Okland v. Bilyeu, 359 N.W.2d 412 (Iowa 1984).
· cites it 2× “Section 428.1 requires an owner to list for the assessor property that is subject to taxation.”
Faber v. Loveless, 88 N.W.2d 112 (Iowa 1958).
· cites it 2× “Section 428.1, Code, 1954, requires a listing of intangible property, moneys and credits etc.”
Duda v. Hastings, 389 N.W.2d 404 (Iowa Ct. App. 1986).
· cites it 5× “Iowa Code section 428.1 (1981), provides in part: Listing-By Whom.”
— Iowa Code § 428.1(5) — 1 case
— Iowa Code § 428.1(6) — 4 cases
Ruan Ctr. Corp. v. Bd. of Review, 297 N.W.2d 538 (Iowa 1980).
“§ 428.1(6), The Code 1975. If a tenant improves the real estate, by either building a new structure or adding on to an existing structure, the tenant can be taxed after listing the property.”
Merle Hay Mall v. City of Des Moines Bd. of Review, 564 N.W.2d 419 (Iowa 1997).
“§ 428.1(6), The Code 1975. If a tenant improves the real estate, by either budding a new structure or adding on to an existing structure, the tenant can be taxed after dsting the property.”
Duda v. Hastings, 389 N.W.2d 404 (Iowa Ct. App. 1986).
“Iowa Code section 428.1 (1981), provides in part: Listing-By Whom.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.