Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 437 - ELECTRIC TRANSMISSION LINES TAX

Section 437.1 - Definitions. - 437.1 Definitions. As used in this chapter, unless the context...

Section 437.2 - Statement required. - 437.2 Statement required. Every company owning or operating a transmission...

Section 437.3 - Verification. - 437.3 Verification. The verification of any statement required by law...

Section 437.4 - Additional statement. - 437.4 Additional statement. Upon receipt of the statements from the...

Section 437.5 - Failure to furnish. - 437.5 Failure to furnish. In case of the total failure...

Section 437.6 - Actual value. - 437.6 Actual value. On or before October 31 each year,...

Section 437.7 - Taxable value. - 437.7 Taxable value. The taxable value of such line or...

Section 437.8 - Hearing. - 437.8 Hearing. At the time of determination of value by...

Section 437.9 - County assessment — certification. - 437.9 County assessment — certification. The department of revenue shall,...

Section 437.10 - Levy and collection of tax. - 437.10 Levy and collection of tax. At the first meeting...

Section 437.11 - Rate — purposes. - 437.11 Rate — purposes. Such portions of the transmission line...

Section 437.12 - Assessment exclusive. - 437.12 Assessment exclusive. Every transmission line or part of a...

Section 437.13 - Local assessment. - 437.13 Local assessment. All lands, buildings, machinery, poles, towers, wires,...

Section 437.14 - Cooperative corporations or associations — assessment. - 437.14 Cooperative corporations or associations — assessment. Repealed by 98...

Section 437.15 - Reassessment — procedure and requirements. - 437.15 Reassessment — procedure and requirements. Sections 433.14, 433.15, 439.1,...