433.13 Line operated by railroad.
No telegraph line shall be assessed which is owned and operated by any railroad company exclusively for the transaction of its business, and which has been duly reported as such in its annual report under the laws providing for the taxation of railroad property.
[C97, §1332; C24, 27, 31, 35, 39, §7043; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.13]
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.