Iowa § 428.22 - 428.22 Locker plants.
Full text of Iowa Iowa Code § 428.22 — 428.22 Locker plants., with citation guidance and answers to common questions.
§ 428.22. 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 Fri Dec 12 20:23:44 2025 Iowa Code 2026, Section 428.22 (18, 0)
Frequently Asked Questions About Iowa § 428.22
What does Iowa Code § 428.22 cover?
Section 428.22 ("428.22 Locker plants.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 428.22?
A common citation format is "Iowa Code § 428.22" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 428.22 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.