Iowa Statutes

§ 434.2 — When assessed — statement required

Iowa § 434.2
JurisdictionIowa
Title XFINANCIAL RESOURCES
Ch. 434RAILWAY COMPANIES TAX

This text of Iowa § 434.2 (When assessed — statement required) 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 § 434.2 (2026).

Text

On or before October 31 each year, the department of revenue shall assess all of the property of each railway corporation in the state, excepting the lands, lots, and other real estate belonging to the railway corporation and not used in the operation of any railway, excepting railway bridges across the Mississippi and Missouri rivers, and excepting grain elevators. For the purpose of making the assessment, the president, vice president, general manager, general superintendent, receiver, or such other officer of the railway corporation as the department of revenue may designate, shall, on or before the first day of April in each year, furnish to the department of revenue a verified statement showing in detail for the year ended December 31 next preceding:

1.The whole number of miles of ra

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

[C73, §810, 1317, 1318; C97, §1334; S13, §1334; C24, 27, 31, 35, 39, §7046; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.1]

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Iowa § 434.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/434.2.