Iowa § 434.12 Refusal to obey

Iowa Statutes

§ 434.12 — Refusal to obey

Iowa § 434.12

Title XFINANCIAL RESOURCES

Ch. 434RAILWAY COMPANIES TAX

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Bluebook

Iowa Code § 434.12 (2026).

Text

If any railway company shall fail or refuse to obey or conform to the rules, regulations,
method, and requirements so made or prescribed by the director of revenue under the
provisions of sections 434.7 through 434.11 or to make the reports therein provided, the
department of revenue shall proceed to assess the property of such railway company so
failing or refusing, according to the best information obtainable, and shall then add to the
taxable valuation of such railway company twenty-five percent thereof, which valuation and
penalty shall be separately shown, and together shall constitute the assessment for that year.

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If any railway company shall fail or refuse to obey or conform to the rules, regulations,
method, and requirements so made or prescribed by the director of revenue under the
provisions of sections 434.7 through 434.11 or to make the reports therein provided, the
department of revenue shall proceed to assess the property of such railway company so
failing or refusing, according to the best information obtainable, and shall then add to the
taxable valuation of such railway company twenty-five percent thereof, which valuation and
penalty shall be separately shown, and together shall constitute the assessment for that year.