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

Iowa Code § 428.26 (2026)

Personal property

✓ Iowa Code 2026 (laws through the 2025 session)
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1. All the personal property of such individuals and corporations used or purchased by them for the purposes of such gas or waterworks, other than natural gas pipelines permitted pursuant to chapter 479 and other than waterworks taxed under chapter 437B, shall be listed and assessed by the department of revenue.

2. In the making of any such assessment of waterworks plants, the value of any interest in the property so assessed, of the municipal corporation in which the waterworks is situated, shall be deducted, whether such interest be evidenced by stock, bonds, contracts, or otherwise. [C97, §1343; C24, 27, 31, 35, 39, §6981; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.26] 98 Acts, ch 1194, §30, 40; 2003 Acts, ch 145, §286; 2013 Acts, ch 94, §7, 35, 36 Referred to in §29C.24, 423.3, 427A.1, 427B.17, 427B.26, 437.12, 437.13 \n

Notes of Decisions
Cited in 1 case, 1995–1995 · leading case: Burlington N. R.R. Co. v. Gerald D. Bair, 60 F.3d 410 (8th Cir. 1995).
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Burlington N. R.R. Co. v. Gerald D. Bair, 60 F.3d 410 (8th Cir. 1995). “” See, respectively, Iowa Code Ann. §§ 428.26 ; 433.4; 434.15; 436.”
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