187 Iowa 949 | Iowa | 1919
“Property shall be taxed each year, and personal property shall be listed and assessed each year in the name of the owner thereof on the first day of January. Real estate shall be listed and valued in each odd-numbered year, and in each year in which real estate is not regularly assessed the assessor shall list and assess any real property not included in the previous assessment, and also any buildings erected since the previous assessment, with a minute of the tract or lot of land' whereon the same are situated, and the auditor shall thereupon enter the taxable value of such buildings on the tax list as a part of the real estate to be taxed.” .-
We are quite clear that the term, as used in the statute, cannot fairly be applied to these betterments. The term appears to be used in its ordinary sense, and applies to