433.9 Entry of certificate.
At the first meeting of the board of supervisors held after the certification made under section 433.8 is received by the county auditor, the board shall cause such certification to be entered in its minute book, and make and enter therein an order stating the length of the lines, the actual value of the property, and the exempted value of the property of each of said companies situated in each city, township, or lesser taxing district in its county, as fixed by the department of revenue. The value certified by the department of revenue, following application of the percentage of actual value under section 441.21, and following the application of the exemption value certified by the department of revenue, shall constitute the taxable value of said property for taxing purposes, and the taxes on said property when collected by the county treasurer shall be disposed of as other taxes on real estate. The county auditor shall transmit a copy of said order to the council or trustees of each city or township in which the lines of said company extend.
[S13, §1330-c; C24, 27, 31, 35, 39, §7039; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.9]
2003 Acts, ch 145, §286; 2013 Acts, ch 123, §34, 38, 39; 2015 Acts, ch 109, §29, 75
Referred to in §331.512
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.