Iowa § 441.72 - 441.72 Assessment of platted lots.
Full text of Iowa Iowa Code § 441.72 — 441.72 Assessment of platted lots., with citation guidance and answers to common questions.
§ 441.72. 441.72 Assessment of platted lots.
1. Except as provided in subsection 2, when a subdivision plat is recorded pursuant to chapter 354, the individual lots within the subdivision plat shall not be assessed in excess of the total assessment of the land as acreage or unimproved property for five years after the recording of the plat or until the lot is actually improved with permanent construction, whichever occurs first. When an individual lot has been improved with permanent construction, the lot shall be assessed for taxation purposes as provided in chapter 428 and this chapter. 2. For subdivision plats recorded pursuant to chapter 354 on or after January 1, 2004, but before January 1, 2011, the individual lots within the subdivision plat shall not be assessed in excess of the total assessment of the land as acreage or unimproved property for eight years after the recording of the plat or until the lot is actually improved with permanent construction, whichever occurs first. When an individual lot has been improved with permanent construction, the lot shall be assessed for taxation purposes as provided in chapter 428 and this chapter. 3. This section does not apply to special assessment levies. 90 Acts, ch 1236, §50; 2011 Acts, ch 131, §155, 157 Fri Dec 12 20:26:56 2025 Iowa Code 2026, Section 441.72 (24, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 441.72
What does Iowa Code § 441.72 cover?
Section 441.72 ("441.72 Assessment of platted lots.") 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 § 441.72?
A common citation format is "Iowa Code § 441.72" (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 § 441.72 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.