433.12 Definitions.
1. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2. “Company” as used in this chapter means any person, partnership, association, corporation, or syndicate that owns or operates, or is engaged in operating, any telegraph or telephone line, whether formed or organized under the laws of this state or elsewhere. “Company” includes a city that owns or operates a municipal utility providing local exchange services pursuant to chapter 476.
[S13, §1330-f; C24, 27, 31, 35, 39, §7042; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.12]
95 Acts, ch 83, §24; 99 Acts, ch 63, §6, 8; 2000 Acts, ch 1148, §1; 2008 Acts, ch 1032, §106
Structure Iowa Code
Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX
Section 433.1 - Statement required.
Section 433.2 - Additional statement.
Section 433.3 - Failure to make statement.
Section 433.4 - Assessment and exemption.
Section 433.4A - Competitive long distance telephone company property.
Section 433.5 - Actual value per mile — exemption value per mile.
Section 433.6 - Taxable value.
Section 433.8 - Assessment in each county — how certified.
Section 433.9 - Entry of certificate.
Section 433.10 - Rate of taxation — collection.
Section 433.11 - Other real property.
Section 433.13 - Line operated by railroad.
Section 433.14 - Maps required.