437A.16 Assessment exclusive.
All operating property and all other property that is primarily and directly used in the production, generation, transmission, or delivery of electricity or natural gas subject to replacement tax or transfer replacement tax is exempt from taxation except as otherwise provided by this chapter. This exemption shall not extend to taxes imposed under chapters 437, 438, and 468, taxpayers described in section 437A.8, subsection 6, or facilities or property described in section 437A.6, subsection 1, paragraphs “a” through “f”, and section 437A.7, subsection 3.
98 Acts, ch 1194, §17, 40; 99 Acts, ch 152, §29, 40
Referred to in §437A.3, 437A.8, 437A.15, 437A.18, 437A.19, 437A.20
Structure Iowa Code
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
Section 437A.1 - Classification of chapter.
Section 437A.4 - Replacement tax imposed on delivery of electricity.
Section 437A.5 - Replacement tax imposed on delivery of natural gas.
Section 437A.6 - Replacement tax imposed on electric generation.
Section 437A.7 - Replacement tax imposed on electric transmission.
Section 437A.8 - Return and payment requirements — rate adjustments.
Section 437A.9 - Failure to file return — incorrect return.
Section 437A.10 - Judicial review.
Section 437A.11 - Lien — actions authorized.
Section 437A.12 - Service of notice.
Section 437A.13 - Penalties — offenses — limitation.
Section 437A.15 - Allocation of revenue.
Section 437A.16 - Assessment exclusive.
Section 437A.16A - New cogeneration facilities.
Section 437A.17 - Statutes applicable — rate calculations.
Section 437A.17A - Centrally assessed property tax adjustment.
Section 437A.17B - Reimbursement for renewable energy.
Section 437A.17C - Reimbursement for soy-based transformer fluid.
Section 437A.18 - Tax imposition.
Section 437A.19 - Adjustment to assessed value — reporting requirements.
Section 437A.20 - Tax exemptions.
Section 437A.21 - Return and payment requirements.
Section 437A.22 - Statutes applicable.