428.25 Property in different districts.
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
Structure Iowa Code
Chapter 428 - LISTING PROPERTY FOR TAXATION
Section 428.1 - Listing of property.
Section 428.2 - Listing property of another.
Section 428.4 - Real estate — buildings.
Section 428.5 - Unknown owners.
Section 428.6 - Deceased owner.
Section 428.7 - Description of tracts — manner.
Section 428.22 - Locker plants.
Section 428.23 - Manufacturer to list.
Section 428.24 - Public utility plants.
Section 428.25 - Property in different districts.
Section 428.26 - Personal property.
Section 428.27 - Capital stock listed and assessed.
Section 428.28 - Annual report by utility.
Section 428.29 - Assessment and certification.
Section 428.35 - Grain handled.
Section 428.37 - Listing certain electric power generating plants.