HSB307 — A bill for an act relating to the assessment of certain development property, and including effective date and retroactive applicability provisions.

HSB307 — A bill for an act relating to the assessment of certain development property, and including effective date and retroactive applicability provisions. · Informed CitizenryThe bill amends Section 441.72 of the Iowa Code regarding the assessment of platted development property. Generally, when a subdivision plat is recorded, individual lots shall not be assessed in ex…Open in Informed Citizenry