Iowa Code » Chapter 428 — LISTING PROPERTY FOR TAXATION
Iowa Code

Iowa Code § 428.24 (2026)

Public utility plants

✓ current as of July 2026
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The lands, buildings, machinery, and mains belonging to individuals or corporations operating waterworks, other than waterworks taxed under chapter 437B, or gasworks or pipelines, except those natural gas pipelines permitted pursuant to chapter 479, shall be listed and assessed by the department of revenue. In the making of assessments of waterworks plants, the value of any interest in the property assessed, of the municipal corporation where it is situated, shall be deducted, whether the interest is evidenced by stock, bonds, contracts, or otherwise. [C97, §1343; C24, 27, 31, 35, 39, §6979; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.24; 81 Acts, ch 31, §9] 83 Acts, ch 101, §88; 98 Acts, ch 1194, §29, 40; 2003 Acts, ch 145, §286; 2013 Acts, ch 94, §6, 35, 36 Referred to in §29C.24, 423.3, 427A.1, 427B.17, 427B.26, 428.28, 437.12, 437.13, 441.73

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Notes of Decisions
Cited in 7 cases, 1962–2013 · leading case: Davenport Water Co. v. Iowa State Com. Comm'n, 190 N.W.2d 583 (Iowa 1971).
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Davenport Water Co. v. Iowa State Com. Comm'n, 190 N.W.2d 583 (Iowa 1971). · cites it 4× “See The Code 1962, Section 428.24. Here the controversy centers upon Utility's claim of error in procedural application of an arithmetical computation.”
IES Utils. Inc. v. Iowa Dep't of Revenue & Fin., 545 N.W.2d 536 (Iowa 1996). · cites it 4× “See Iowa Code §§ 428.24 , 428.29 (1993). The department also certifies these annual assessments to each of the taxing districts where the utilities own property.”
Qwest Corp. v. Iowa State Bd. of Tax Review, 829 N.W.2d 550 (Iowa 2013). · cites it 2× “1(1)(h) (2013) (indicating that “[p]roperty assessed by the department of revenue pursuant to sections 428.24 to 428.29, or chapters 433, 434, 437, 437A, and 438” shall be assessed as real property).”
Heritage Cablevision v. Marion Cnty. Bd. of Supervisors, 436 N.W.2d 37 (Iowa 1989). · cites it 2× “See Iowa Code § 428.24 . The absence of figures for local utilities detracts considerably from the accuracy of Heritage’s comparisons.”
Sperfslage v. Ames City Bd. of Review, 480 N.W.2d 47 (Iowa 1992). · cites it 2× “See Iowa Code §§ 428.24 , 434.15 (1989); 701 Iowa Admin.”
City of Newton v. Bd. of Review for Jasper Cnty., 532 N.W.2d 771 (Iowa 1995). · cites it 2× “2d 47, 48 (Iowa 1992) (citing Iowa Code §§ 428.24 , 434.15 (1989); 701 Iowa Admin.”
Cent. Iowa Power Coop. v. City of Cedar Rapids, 116 N.W.2d 422 (Iowa 1962). · cites it 2× “25, Code of Iowa, 1958, as to property in different districts. Section 428.29, Code of Iowa, 1958, requires the commission at its meeting on the second Monday of July to determine upon the basis of the data furnished by the utility by May 1 and any other information it may…”
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