437.9 County assessment — certification.
The department of revenue shall, for the purpose of determining what amount shall be assessed to any one of the companies in each county of the state into which the line or lines of the company extend, multiply the assessed or taxable value per mile of line of the company, as ascertained according to the provisions of this chapter, by the number of miles of line in each of the counties, and the result thereof shall be certified by the department to the several county auditors of the respective counties into, over, or through which the line or lines extend.
[SS15, §1346-n; C24, 27, 31, 35, 39, §7097; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.9]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §44, 75; 2017 Acts, ch 54, §54
Referred to in §437.10, 437.11
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.