Iowa § 368.24 Notification to public utilities and to the department of revenue

Iowa Statutes

§ 368.24 — Notification to public utilities and to the department of revenue

Iowa § 368.24

Title IXLOCAL GOVERNMENT

Ch. 368CITY DEVELOPMENT

This text of Iowa § 368.24 (Notification to public utilities and to the department of revenue) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 368.24 (2026).

Text

Notwithstanding any other provision of law to the contrary, any city that annexes territory
or any city from which territory is severed shall provide written notification consisting of a
legal description and map of the annexed or severed territory, each street address within the
annexed or severed area, where possible, a statement containing the effective date of the
annexation or severance and a copy of the order, resolution, or ordinance proclaiming the
annexation or severance to all public utilities operating in the annexed or severed area and to
the department of revenue. If the notification of an annexation is provided to a public utility
less than sixty days prior to the effective date of the annexation, the public utility shall have
sixty days from the date of notification to adjus

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Notwithstanding any other provision of law to the contrary, any city that annexes territory
or any city from which territory is severed shall provide written notification consisting of a
legal description and map of the annexed or severed territory, each street address within the
annexed or severed area, where possible, a statement containing the effective date of the
annexation or severance and a copy of the order, resolution, or ordinance proclaiming the
annexation or severance to all public utilities operating in the annexed or severed area and to
the department of revenue. If the notification of an annexation is provided to a public utility
less than sixty days prior to the effective date of the annexation, the public utility shall have
sixty days from the date of notification to adjust its tax and accounting records to reflect the
annexation for any tax purpose.