{"data":{"id":"us-ia/iowa-code-428.2","jurisdiction":"us-ia","citation":"Iowa Code § 428.2","heading":"Listing property of another.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 428 - LISTING PROPERTY FOR TAXATION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/428.2.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"6748f92787669b8b28d740c3bba63ce042819643e2a4aeac3fd559cf59d67392","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-428.1","next":"us-ia/iowa-code-428.3"},"notice":"GroundRules: Original legal text. Not legal advice."}