428.7 Description of tracts — manner.
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
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.