There is a newer version of this Section
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 438 - PIPELINE COMPANIES TAX
Section 438.15 - Levy and collection of tax.

Universal Citation: IA Code § 438.15 (2017)
Previous Next

Download as PDF
1 PIPELINE COMPANIES TAX, §438.15 438.15 Levy and collection of tax. At the first meeting of the board of supervisors held after the statement of the department of revenue under section 438.14 is received by the county auditor, the board shall cause the same to be entered on its minute book, and make and enter in the minute book an order describing and stating the assessed value of each pipeline lying in each city, township, or lesser taxing district in its county, through or into which the pipeline extends, as fixed by the department of revenue, which shall constitute the assessed value of the property for taxing purposes; and the taxes on the property, when collected by the county treasurer, shall be disposed of as other taxes. The county auditor shall transmit a copy of the order to the council of the city, or the trustees of the township, as the case may be. [C31, 35, §7103-d15; C39, §7103.15; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.15] 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §57; 2015 Acts, ch 109, §58, 75; 2016 Acts, ch 1073, §119 Referred to in §331.512 Section amended Wed Feb 08 03:47:02 2017 Iowa Code 2017, Section 438.15 (11, 3)
Previous Next
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.