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

Iowa Code § 428.7 (2026)

Description of tracts — manner

✓ current as of July 2026
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A description shall not comprise more than one city lot or other smallest subdivision of the land according to the government surveys, except in cases where the boundaries are so irregular that it cannot be described in the usual manner in accordance therewith. However, descriptions may be combined for assessment purposes to allow the assessor to value the property as a unit. This section shall apply to known owners and unknown owners, alike. [C97, §1353; C24, 27, 31, 35, 39, §6962; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.7] Referred to in §425.5\n\n 428.8 through 428.19 Reserved.

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Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1989–2026 · leading case: Sevde v. Bd. of Review of City of Ames, 434 N.W.2d 878 (Iowa 1989).
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Sevde v. Bd. of Review of City of Ames, 434 N.W.2d 878 (Iowa 1989). · cites it 4× “Prior to 1976, Iowa Code section 428.7 (without the italicized language) provided substantially as follows with respect to a maximum assessable land unit: A description shall not comprise more than one city lot or other smallest subdivision of the land according to the…”
Cott v. Bd. of Review of City of Ames, 442 N.W.2d 78 (Iowa 1989). · cites it 2× “at 880 (citing Iowa Code § 428.7 (1987)). The legislature has laid out the following scheme for the listing and assessment of agricultural property: [T]he assessors shall report the aggregate taxable values and the number of dwellings located on agricultural land_ [T]he…”
Iowa 80 Truckstop, Inc., I-80 Investments Co, Inc., & Iowa I-80 Grp., Inc. v. Scott Cnty. Bd. of Review (Iowa Ct. App. 2026). · cites it 2× “1 Iowa Code section 428.7 (2023), titled “Description of tracts—manner,” provides: A description shall not comprise more than one city lot or other smallest subdivision of the land according to the government surveys, except in cases where the boundaries are so irregular that it…”
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