reglab/housing_qa huggingface dataset:
IA Code § 427B.26 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.26 - Special valuation of wind energy conversion property.

427B.26 Special valuation of wind energy conversion property.   1. a. A city council or county board of supervisors may provide by ordinance for the special valuation of wind energy conversion property as provided in subsection 2. The ordinance may be enacted not less than thirty days after a public hearing on the ordinance is held. Notice of the hearing shall be published in accordance with section 331.305 in the case of a county, or section 362.3 in the case of a city. The ordinance shall only apply to property first assessed on or after the effective date of the ordinance.   b. If in the opinion of the city council or the county board of supervisors continuation of the special valuation provided under this section ceases to be of benefit to the city or county, the city council or the county board of supervisors may repeal the ordinance authorized by this subsection. Property specially valued under this section prior to repeal of the ordinance shall continue to be valued under this section until the end of the nineteenth assessment year following the assessment year in which the property was first assessed.   2. In lieu of the valuation and assessment provisions in section 441.21, subsection 8, paragraphs “b”, “c”, and “d”, and sections 428.24 to 428.29, wind energy conversion property which is first assessed for property taxation on or after January 1, 1994, and on or after the effective date of the ordinance enacted pursuant to subsection 1, shall be valued by the local assessor for property tax purposes as follows:   a. For the first assessment year, at zero percent of the net acquisition cost.   b. For the second through sixth assessment years, at a percent of the net acquisition cost which rate increases by five percentage points each assessment year.   c. For the seventh and succeeding assessment years, at thirty percent of the net acquisition cost.   3. The taxpayer shall file with the local assessor by February 1 of the assessment year in which the wind energy conversion property is first assessed for property tax purposes, a declaration of intent to have the property assessed at the value determined under this section in lieu of the valuation and assessment provisions in section 441.21, subsection 8, paragraphs “b”, “c”, and “d”, and sections 428.24 to 428.29.   4. For purposes of this section:   a. “Net acquisition cost” means the acquired cost of the property including all foundations and installation cost less any excess cost adjustment.   b. “Wind energy conversion property” means the entire wind plant including, but not limited to, a wind charger, windmill, wind turbine, tower and electrical equipment, pad mount transformers, power lines, and substation.  93 Acts, ch 161, §2  Referred to in §437A.6, 441.21, 476B.6
IA Code § 427C.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.1 - Tax exemption.

427C.1 Tax exemption.   Any person who establishes a forest or fruit-tree reservation as provided in this chapter shall be entitled to the tax exemption provided by law.  [C24, 27, 31, 35, 39, §2605; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.1]  C93, §427C.1  Referred to in §441.22
IA Code § 427C.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.2 - Reservations.

427C.2 Reservations.   On any tract of land in the state of Iowa, the owner or owners may select a permanent forest reservation or reservations, each not less than two acres in continuous area, or a fruit-tree reservation or reservations, not less than one nor more than ten acres in total area, or both, and upon compliance with the provisions of this chapter, such owner or owners shall be entitled to the benefits provided by law.  [S13, §1400-c; C24, 27, 31, 35, 39, §2606; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.2]  C93, §427C.2  Referred to in §427C.3, 441.22
IA Code § 427C.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.3 - Forest reservation.

427C.3 Forest reservation.   A forest reservation shall contain not less than two hundred growing forest trees on each acre. If the area selected is a forest containing the required number of growing forest trees, it shall be accepted as a forest reservation under this chapter provided application is made or on file on or before February 1 of the exemption year. If any buildings are standing on an area selected as a forest reservation under this section or a fruit-tree reservation under section 427C.7, one acre of that area shall be excluded from the tax exemption. However, the exclusion of that acre shall not affect the area’s meeting the acreage requirement of section 427C.2.  [S13, §1400-d; C24, 27, 31, 35, 39, §2607; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.3]  84 Acts, ch 1222, §1  C93, §427C.3  2001 Acts, ch 150, §16, 26  Referred to in §441.22
IA Code § 427C.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.4 - Removal of trees.

427C.4 Removal of trees.   Not more than one-fifth of the total number of trees in any forest reservation may be removed in any one year, excepting in cases where the trees die naturally.  [S13, §1400-e; C24, 27, 31, 35, 39, §2608; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.4]  C93, §427C.4  Referred to in §441.22
IA Code § 427C.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.5 - Forest trees.

427C.5 Forest trees.   The ash, black cherry, black walnut, butternut, catalpa, coffee tree, the elms, hackberry, the hickories, honey locust, Norway and Carolina poplars, mulberry, the oaks, sugar maple, cottonwood, soft maple, osage orange, basswood, black locust, European larch and other coniferous trees, and all other forest trees introduced into the state for experimental purposes, shall be considered forest trees within the meaning of this chapter. In forest reservations which are artificial groves, the willows, box elder, and other poplars shall be included among forest trees for the purposes of this chapter when they are used as protecting borders not exceeding two rows in width around a forest reservation, or when they are used as nurse trees for forest trees in such forest reservation, the number of such nurse trees not to exceed one hundred on each acre; provided that only box elder shall be used as nurse trees.  [S13, §1400-f; C24, 27, 31, 35, 39, §2609; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.5]  C93, §427C.5  Referred to in §441.22
IA Code § 427C.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.6 - Groves.

427C.6 Groves.   The trees of a forest reservation shall be in groves not less than four rods wide except when the trees are growing or are planted in or along a gully or ditch to control erosion in which case any width will qualify provided the area meets the size requirement of two acres.  [S13, §1400-g; C24, 27, 31, 35, 39, §2610; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.6]  C93, §427C.6  Referred to in §441.22
IA Code § 427C.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.7 - Fruit-tree reservation — duration of exemption.

427C.7 Fruit-tree reservation — duration of exemption.   A fruit-tree reservation shall contain on each acre, at least forty apple trees, or seventy other fruit trees, growing under proper care and annually pruned and sprayed. A reservation may be claimed as a fruit-tree reservation, under this chapter, for a period of eight years after planting provided application is made or on file on or before February 1 of the exemption year.  [S13, §1400-h; C24, 27, 31, 35, 39, §2611; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.7]  84 Acts, ch 1222, §2  C93, §427C.7  2001 Acts, ch 150, §17, 26  Referred to in §427C.3, 441.22
IA Code § 427C.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.8 - Fruit trees.

427C.8 Fruit trees.   The cultivated varieties of apples, crabs, plums, cherries, peaches, and pears shall be considered fruit trees within the meaning of this chapter.  [S13, §1400-i; C24, 27, 31, 35, 39, §2612; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.8]  C93, §427C.8  Referred to in §441.22
IA Code § 427C.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.9 - Replacing trees.

427C.9 Replacing trees.   When any tree or trees on a fruit-tree or forest reservation shall be removed or die, the owner or owners of such reservation shall, within one year, plant and care for other fruit or forest trees, in order that the number of such trees may not fall below that required by this chapter.  [S13, §1400-j; C24, 27, 31, 35, 39, §2613; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.9]  C93, §427C.9  Referred to in §441.22
IA Code § 427C.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.10 - Restraint of livestock and limitation on use.

427C.10 Restraint of livestock and limitation on use.   Cattle, horses, mules, sheep, goats, ostriches, rheas, emus, and swine shall not be permitted upon a fruit-tree or forest reservation. Fruit-tree and forest reservations shall not be used for economic gain other than the gain from raising fruit or forest trees.  [S13, §1400-k; C24, 27, 31, 35, 39, §2614; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.10]  84 Acts, ch 1222, §3  C93, §427C.10  95 Acts, ch 43, §11  Referred to in §441.22
IA Code § 427C.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.11 - Penalty.

427C.11 Penalty.   If the owner or owners of a fruit-tree or forest reservation violate any provision of this chapter within the two years preceding the making of an assessment, the assessor shall not list any tract belonging to such owner or owners, as a reservation within the meaning of this chapter, for the ensuing two years.  [S13, §1400-m; C24, 27, 31, 35, 39, §2615; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.11]  C93, §427C.11  Referred to in §441.22
IA Code § 427C.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS|Section 427C.13 - Report to department of natural resources.

427C.13 Report to department of natural resources.   The county assessor shall keep a record of all forest and fruit-tree reservations in the county and submit a report of the reservations to the department of natural resources not later than June 15 of each year.  [S13, §1400-o; C24, 27, 31, 35, 39, §2617; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §161.13; 81 Acts, ch 117, §1208]  C93, §427C.13  Referred to in §441.22
IA Code § 428.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.1 - Listing of property.

428.1 Listing of property.   Every person shall list for the assessor all property subject to taxation in the state, of which the person is the owner, or has the control or management, including but not limited to the following:   1. The property of one under disability, by the person having charge thereof.   2. The property of a married person, by either party.   3. The property of a beneficiary for whom the property is held in trust, by the trustee.   4. The property of a body corporate, company, society or partnership, by its principal accountant, officer, agent, or partner, as the assessor may demand.   5. Property under mortgage or lease is to be listed by and taxed to the mortgagor or lessor, unless listed by the mortgagee or lessee.  [C51, §458; R60, §714; C73, §803; C97, §1312; S13, §1312; C24, 27, 31, 35, 39, §6956; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.1]  89 Acts, ch 296, §49; 95 Acts, ch 83, §20; 99 Acts, ch 151, §43, 89  Referred to in §441.19
IA Code § 428.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.2 - Listing property of another.

428.2 Listing property of another.   Any person required to list property belonging to another shall list it in the same county in which the person would be required to list it if it were the person’s own, except as herein otherwise directed; but the person shall list it separately from the person’s own, giving the assessor the name of the person or estate to which it belongs.  [C51, §461; R60, §716; C73, §805; C97, §1316; C24, 27, 31, 35, 39, §6957; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.2]  Referred to in §441.19
IA Code § 428.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.5 - Unknown owners.

428.5 Unknown owners.   When the name of the owner of any real estate is unknown, it shall be assessed without connecting therewith any name, but inscribing at the head of the page the words “owners unknown”, and such property, whether lands or city lots, shall be listed as nearly as practicable in the order of the numbers thereof.  [R60, §737; C73, §826; C97, §1353; C24, 27, 31, 35, 39, §6960; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.5]
IA Code § 428.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.6 - Deceased owner.

428.6 Deceased owner.   The real estate of persons deceased may be listed as belonging to the estate or the person’s heirs, without enumerating them.  [C51, §461; R60, §716; C73, §805; C97, §1353; C24, 27, 31, 35, 39, §6961; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.6]
IA Code § 428.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.7 - Description of tracts — manner.

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
IA Code § 428.20 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.20 - Definitions.

428.20 Definitions.   1. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.   2. A person who purchases, receives, or holds personal property of any description for the purpose of adding to its value by a process of manufacturing, refining, purifying, combining of different materials, or by the packing of meats, with a view to selling the property for gain or profit, is a “manufacturer” for the purposes of this Title.*  [C51, §469; R60, §724; C73, §816; C97, §1319; C24, 27, 31, 35, 39, §6975; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.20]  89 Acts, ch 296, §53; 90 Acts, ch 1168, §48; 94 Acts, ch 1023, §53; 2000 Acts, ch 1148, §1; 2020 Acts, ch 1062, §94  Referred to in §420.207, 428.23  *This provision does not include chapters 421B, 427C, 435, 452A, and 453A, which were moved into this Title by the Code editor; chapters 421B, 427C, 435, 452A, and 453A contain the applicable provisions pertaining to those chapters  Code editor directive applied
IA Code § 428.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.22 - Locker plants.

428.22 Locker plants.   For purposes of valuing and assessing property for tax purposes, locker plants shall be valued and assessed as commercial property. For purposes of this section, “locker plants” means any property used primarily for any or all of the following purposes:   1. To provide, as a part of its business operations, locker facilities which are rented at retail to consumers to be used for the storage of frozen meats, fish, or fowl owned by the person renting the locker.   2. To custom slaughter livestock under contract for a natural person and to process the carcass for the natural person by cutting, wrapping, and freezing the meat.   3. To process an animal carcass to offer at retail processed meat products to a natural person after the facility has purchased the livestock or carcass.  [C81, §428.22]  Referred to in §420.207
IA Code § 428.23 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.23 - Manufacturer to list.

428.23 Manufacturer to list.   Corporations organized for pecuniary profit and engaged in manufacturing as defined in section 428.20 shall list their real property in the same manner as is required of individuals.  [C97, §1319; C24, 27, 31, 35, 39, §6978; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.23]  89 Acts, ch 296, §54; 95 Acts, ch 83, §21  Referred to in §420.207
IA Code § 428.24 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.24 - Public utility plants.

428.24 Public utility plants.   The lands, buildings, machinery, and mains belonging to individuals or corporations operating waterworks, other than waterworks taxed under chapter 437B, or gasworks or pipelines, except those natural gas pipelines permitted pursuant to chapter 479, shall be listed and assessed by the department of revenue. In the making of assessments of waterworks plants, the value of any interest in the property assessed, of the municipal corporation where it is situated, shall be deducted, whether the interest is evidenced by stock, bonds, contracts, or otherwise.  [C97, §1343; C24, 27, 31, 35, 39, §6979; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.24; 81 Acts, ch 31, §9]  83 Acts, ch 101, §88; 98 Acts, ch 1194, §29, 40; 2003 Acts, ch 145, §286; 2013 Acts, ch 94, §6, 35, 36  Referred to in §29C.24, 423.3, 427A.1, 427B.17, 427B.26, 428.28, 437.12, 437.13, 441.73
IA Code § 428.25 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.25 - Property in different districts.

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
IA Code § 428.26 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.26 - Personal property.

428.26 Personal property.   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
IA Code § 428.27 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.27 - Capital stock listed and assessed.

428.27 Capital stock listed and assessed. Repealed by 95 Acts, ch 83, §33.
IA Code § 428.28 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.28 - Annual report by utility.

428.28 Annual report by utility.   1. Every individual, partnership, corporation, or association operating for profit, waterworks, other than waterworks taxed under chapter 437B, or gasworks or pipelines other than natural gas pipelines permitted pursuant to chapter 479, annually on or before May 1 of each calendar year, shall make a report on blanks to be provided by the department of revenue of all of the property owned by such individual, partnership, corporation, or association within the incorporated limits of any city in the state, and give such other information as the department of revenue shall require.   2. Every individual, partnership, corporation, or association which operates a public utility on a nonprofit basis other than a utility subject to tax under chapter 437A or chapter 437B, as defined in section 428.24 shall annually, on or before May 1 of each calendar year, make a report on blanks to be provided by the department of revenue of all of the property owned by the individual, partnership, corporation, or association within the incorporated limits of any city in the state, and give other information the department of revenue requires.  [C31, 35, §6982-d1; C39, §6982.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.28; 81 Acts, ch 31, §10]  84 Acts, ch 1177, §1; 98 Acts, ch 1194, §31, 40; 2003 Acts, ch 145, §286; 2008 Acts, ch 1032, §106; 2013 Acts, ch 94, §8, 35, 36; 2015 Acts, ch 109, §17, 75  Referred to in §29C.24, 423.3, 427A.1, 427B.17, 427B.26, 428.29
IA Code § 428.29 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.29 - Assessment and certification.

428.29 Assessment and certification.   The department of revenue shall on or before October 31 each year proceed to determine, upon the basis of the data required in the report under section 428.28 and any other information the department may obtain, the actual value of all property, subject to the department’s jurisdiction, of said individual, partnership, corporation, or association, and shall make assessments upon the taxable value of the property, as provided by section 441.21. The department of revenue shall, on or before October 31, certify to the county auditor of every county in the state the valuations fixed for assessment upon all such property in each and every taxing district in each county by the department of revenue. This valuation shall then be spread upon the books in the same manner as other valuations fixed by the department of revenue upon property assessed under the department’s jurisdiction.  [C31, 35, §6982-d2; C39, §6982.2; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.29]  2003 Acts, ch 145, §286; 2008 Acts, ch 1032, §106; 2009 Acts, ch 60, §8; 2010 Acts, ch 1069, §52; 2015 Acts, ch 109, §18, 75  Referred to in §29C.24, 427A.1, 427B.17, 427B.26, 437.13, 443.22
IA Code § 428.37 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428 - LISTING PROPERTY FOR TAXATION|Section 428.37 - Listing certain electric power generating plants.

428.37 Listing certain electric power generating plants. Repealed by 98 Acts, ch 1194, §39, 40. See chapter 437A.