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

Iowa Code § 428.25 (2026)

Property in different districts

✓ Iowa Code 2026 (laws through the 2025 session)
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Where any such property except the capital stock is situated partly within and partly without the limits of a city, such portions of the said plant shall be assessed separately, and the portion within the said city shall be assessed as above provided, and the portion without the said city shall be apportioned by the department of revenue to the district or districts in which it is located. [C97, §1343; C24, 27, 31, 35, 39, §6980; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.25] 2003 Acts, ch 145, §286 Referred to in §29C.24, 427A.1, 427B.17, 427B.26, 437.12, 437.13\n\nTue Dec 09 22:11:46 2025 Iowa Code 2026, Chapter 428 (32, 0) §428.26, LISTING PROPERTY FOR TAXATION 4

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Notes of Decisions
Cited in 1 case, 1962–1962 · leading case: Cent. Iowa Power Coop. v. City of Cedar Rapids, 116 N.W.2d 422 (Iowa 1962).
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Cent. Iowa Power Coop. v. City of Cedar Rapids, 116 N.W.2d 422 (Iowa 1962). · cites it 2× “See also section 428.25, Code of Iowa, 1958, as to property in different districts.”
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