437.12 Assessment exclusive.
Every transmission line or part of a transmission line, of which the department of revenue is required by this chapter to find the value, shall be exempt from other assessment or taxation either under sections 428.24 through 428.26, or under any other law of this state except as provided in this chapter.
[SS15, §1346-q; C24, 27, 31, 35, 39, §7100; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.12]
95 Acts, ch 83, §26; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §46, 75; 2021 Acts, ch 80, §273
Section amended
Structure Iowa Code
Chapter 437 - ELECTRIC TRANSMISSION LINES TAX
Section 437.2 - Statement required.
Section 437.4 - Additional statement.
Section 437.5 - Failure to furnish.
Section 437.7 - Taxable value.
Section 437.9 - County assessment — certification.
Section 437.10 - Levy and collection of tax.
Section 437.11 - Rate — purposes.
Section 437.12 - Assessment exclusive.
Section 437.13 - Local assessment.
Section 437.14 - Cooperative corporations or associations — assessment.