For purposes of valuing and assessing property for tax purposes, locker plants shall be
valued and assessed as commercial property. For purposes of this section, “locker plants”
means any property used primarily for any or all of the following purposes:
1. To provide, as a part of its business operations, locker facilities which are rented at
retail to consumers to be used for the storage of frozen meats, fish, or fowl owned by the
person renting the locker.
2. To custom slaughter livestock under contract for a natural person and to process the
carcass for the natural person by cutting, wrapping, and freezing the meat.
3. To process an animal carcass to offer at retail processed meat products to a natural
person after the facility has purchased the livestock or carcass.
[C81, §428.22]
Referred to in §420.207
\n
Notes of Decisions
Maytag Co. v. Partridge, 210 N.W.2d 584 (Iowa 1973).
· cites it 2× “That value is ascertained (a) by consideration of sales prices or, if such value cannot thus be readily established, (b) by consideration of other factors which will assist in determining exchange value.”
Burlington N. R.R. v. Bair, 815 F. Supp. 1223 (S.D. Iowa 1993).
· cites it 2× “At that time section 428.22 of the Iowa Code provided that machinery used in manufacturing establishments shall for the purpose of taxation be regarded as real estate.”
Daly v. P.D. George Co., 77 S.W.3d 645 (Mo. Ct. App. 2002).
“2d 584 (Iowa 1973) (citing Iowa Code § 428.22 which requires that machinery used in manufacturing establishments be regarded as real estate for taxation purposes, in which both the land and improvements must be valued as a unit).”
Deere Mfg. Co. v. Zeiner, 78 N.W.2d 527 (Iowa 1956).
· cites it 2× “It appears the assessor informed plaintiff during the pendency of the appeal in district court that in reaching the total value shown on the assessment roll for parcel 737 he computed the values of the different items of property as subsequently alleged in the amended petition.”
White v. Bd. of Review of Polk Cnty., 244 N.W.2d 765 (Iowa 1976).
· cites it 2× “Section 428.22, The Code, is relevant to the present factual circumstances in that it provides manufacturing machinery “ * * ‘must be deemed real estate, or regarded as such, in its assessment and taxation.”
River Prods. Co. v. Bd. of Review of Washington Cnty., 332 N.W.2d 116 (Iowa Ct. App. 1982).
· cites it 4× “l(l)(e) specifically provides that its scope is intended to be the same as “the scope of property taxable under section 428.22 prior to July 1, 1974.” Iowa Limestone was legal precedent under the statutory predecessor to section 428.”
Stateline Coop. v. Prop. Assessment Appeal Bd. (Iowa Ct. App. 2020).
· cites it 4× “” Iowa Code section 428.22 (1973) contemplated “Machinery deemed real estate,” and provided, “Machinery used in manufacturing establishments shall, for the purpose of taxation, be regarded as real estate.”
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.