438.16 Taxation procedure.
All such pipeline property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purpose as the property of individuals within such counties, cities, townships and lesser taxing districts.
[C31, 35, §7103-d16; C39, §7103.16; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.16]
Referred to in §331.512
Structure Iowa Code
Chapter 438 - PIPELINE COMPANIES TAX
Section 438.1 - Taxation procedure.
Section 438.3 - Statement required.
Section 438.4 - Real estate holdings.
Section 438.5 - Statement deemed permanent.
Section 438.6 - Additional corrective statements.
Section 438.7 - Consolidated list of real estate.
Section 438.8 - Gross earnings.
Section 438.9 - Accounts — regulation.
Section 438.10 - Rules — promulgation.
Section 438.11 - Refusal to comply — penalty.
Section 438.12 - Amended and explanatory statements.
Section 438.13 - Basis of valuation and assessment.
Section 438.14 - Valuation and certification.
Section 438.15 - Levy and collection of tax.
Section 438.16 - Taxation procedure.
Section 438.17 - Nonpayment of tax — collection.