428.24 Public utility plants.
The lands, buildings, machinery, and mains belonging to individuals or corporations operating waterworks, other than waterworks taxed under chapter 437B, or gasworks or pipelines, except those natural gas pipelines permitted pursuant to chapter 479, shall be listed and assessed by the department of revenue. In the making of assessments of waterworks plants, the value of any interest in the property assessed, of the municipal corporation where it is situated, shall be deducted, whether the interest is evidenced by stock, bonds, contracts, or otherwise.
[C97, §1343; C24, 27, 31, 35, 39, §6979; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.24; 81 Acts, ch 31, §9]
83 Acts, ch 101, §88; 98 Acts, ch 1194, §29, 40; 2003 Acts, ch 145, §286; 2013 Acts, ch 94, §6, 35, 36
Referred to in §29C.24, 423.3, 427A.1, 427B.17, 427B.26, 428.28, 437.12, 437.13, 441.73
Structure Iowa Code
Chapter 428 - LISTING PROPERTY FOR TAXATION
Section 428.1 - Listing of property.
Section 428.2 - Listing property of another.
Section 428.4 - Real estate — buildings.
Section 428.5 - Unknown owners.
Section 428.6 - Deceased owner.
Section 428.7 - Description of tracts — manner.
Section 428.22 - Locker plants.
Section 428.23 - Manufacturer to list.
Section 428.24 - Public utility plants.
Section 428.25 - Property in different districts.
Section 428.26 - Personal property.
Section 428.27 - Capital stock listed and assessed.
Section 428.28 - Annual report by utility.
Section 428.29 - Assessment and certification.
Section 428.35 - Grain handled.
Section 428.37 - Listing certain electric power generating plants.