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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX
Section 433.8 - Assessment in each county — how certified.

Universal Citation: IA Code § 433.8 (2017)
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1 TELEGRAPH AND TELEPHONE COMPANIES TAX, §433.8 433.8 Assessment in each county — how certified. The department of revenue shall, for the purpose of determining what amount shall be assessed to each company in each county of the state into which the line of the said company extends, certify to the several county auditors of the respective counties into, over, or through which said line extends the number of miles of line in the county for that company, the actual value per mile of line for that company, and the exemption value per mile of line for that company for exemptions received pursuant to section 427.1, subsection 40, section 433.4, or any other exemptions. In no case, however, shall the taxable value of the property be reduced below zero. [S13, §1330-b; C24, 27, 31, 35, 39, §7038; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.8] 2003 Acts, ch 145, §286; 2013 Acts, ch 123, §33, 38, 39; 2015 Acts, ch 109, §28, 75; 2015 Acts, ch 120, §42, 45 Referred to in §331.512, §433.9 2013 amendment takes effect June 12, 2013, and applies retroactively to assessment years beginning on or after January 1, 2013; 2013 Acts, ch 123, §38, 39 2015 amendment by 2015 Acts, ch 120, §42, applies to assessment years beginning on or after January 1, 2016; 2015 Acts, ch 120, §45 Wed Feb 08 03:46:29 2017 Iowa Code 2017, Section 433.8 (15, 0)
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