428.26 Personal property.
1. All the personal property of such individuals and corporations used or purchased by them for the purposes of such gas or waterworks, other than natural gas pipelines permitted pursuant to chapter 479 and other than waterworks taxed under chapter 437B, shall be listed and assessed by the department of revenue.
2. In the making of any such assessment of waterworks plants, the value of any interest in the property so assessed, of the municipal corporation in which the waterworks is situated, shall be deducted, whether such interest be evidenced by stock, bonds, contracts, or otherwise.
[C97, §1343; C24, 27, 31, 35, 39, §6981; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.26]
98 Acts, ch 1194, §30, 40; 2003 Acts, ch 145, §286; 2013 Acts, ch 94, §7, 35, 36
Referred to in §29C.24, 423.3, 427A.1, 427B.17, 427B.26, 437.12, 437.13
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.