433.15 Failure to file.
In the event of the failure or refusal of any telephone or telegraph company, owning or operating any telephone or telegraph line not situated upon the right-of-way of a railway, to file the map required under section 433.14, at the time and according to the conditions named, then the county auditor may cause the map to be prepared by the county surveyor and the cost of it shall, in the first place, be audited and paid by the board of supervisors of the county and the amount shall be by the board levied as a special tax against the company and the property of the company, which shall be collected in the same manner as county taxes.
[S13, §1400-b; C24, 27, 31, 35, 39, §7045; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.15]
83 Acts, ch 123, §178, 209
Referred to in §331.427, 331.512, 437.15
Collection of taxes, see chapter 445
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.