1. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2. A person who purchases, receives, or holds personal property of any description for the purpose of adding to its value by a process of manufacturing, refining, purifying, combining\n\nTue Dec 09 22:11:46 2025 Iowa Code 2026, Chapter 428 (32, 0) 3 LISTING PROPERTY FOR TAXATION, §428.25\n\nof different materials, or by the packing of meats, with a view to selling the property for gain or profit, is a “manufacturer” for the purposes of this Title.* [C51, §469; R60, §724; C73, §816; C97, §1319; C24, 27, 31, 35, 39, §6975; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.20] 89 Acts, ch 296, §53; 90 Acts, ch 1168, §48; 94 Acts, ch 1023, §53; 2000 Acts, ch 1148, §1; 2020 Acts, ch 1062, §94 Referred to in §420.207, 428.23 *This provision does not include chapters 421B, 427C, 435, 452A, and 453A, which were moved into this Title by the Code editor; chapters 421B, 427C, 435, 452A, and 453A contain the applicable provisions pertaining to those chapters \n
Notes of Decisions
The Sherwin-williams Co. Vs. Iowa Dep't Of Revenue, 789 N.W.2d 417 (Iowa 2010).
· cites it 36× “Iowa Code § 428.20 . Section 427A.l(l)(e), to which reference is made in paragraph (b), provides that “[mjachinery used in manufacturing establishments” is assessed and taxed “as real property.”
Iowa Dental Ass'n v. Iowa Ins. Div. & Iowa Ins. Comm'r, 831 N.W.2d 138 (Iowa 2013).
· cites it 2× “We ultimately concluded that interpretive authority had not been vested in the department of revenue for the following reasons: The insurmountable obstacle to finding the department has authority to interpret the word “manufacturer” in this *144 context is the fact that this…”
Heartland Lysine, Inc. v. State, Dep't of Revenue & Fin., 503 N.W.2d 587 (Iowa 1993).
· cites it 6× “Iowa Code § 428.20 provides: Any person, firm, or corporation who purchases, receives, or holds personal property of any description for the purpose of adding to the value thereof by any process of manufacturing, refining, purifying, combining of different materials, or by the…”
Associated Gen. Contractors v. State Tax Comm'n, 123 N.W.2d 922 (Iowa 1963).
· cites it 15× “The tax shall be computed upon the cost to him of the fabrication or production thereof.” Intervenor contends, that it is not a manufacturer when that term is given its plain ordinary meaning, that tbe definition of manufacturer as contained in section 428.”
River Prods. Co. v. Bd. of Review of Washington Cnty., 332 N.W.2d 116 (Iowa Ct. App. 1982).
· cites it 2× “Iowa Code § 428.20 (1981) provides: *118 Any person, firm, or corporation who purchases, receives, or holds personal property of any description for the purpose of adding to the value thereof by any process of manufacturing, refining, purifying, combining or different materials,…”
Stateline Coop. v. Prop. Assessment Appeal Bd. (Iowa Ct. App. 2020).
· cites it 4× “” While section 428.20 of the 1973 and current codes define who a “manufacturer” is—and the parties agree StateLine operates a “manufacturing establishment”—neither defines what “machinery” is.”
Cherry v. Bd. of Review, 26 N.W.2d 316 (Iowa 1947).
· cites it 2× “16, domestic corporations engaged in manufacturing as defined in *192 section 428.20, and corporations not organized for pecuniary profit.”
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