§ 434.22 — Levy and collection of tax

Iowa § 434.22

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 434: RAILWAY COMPANIES TAX

Text

At the first meeting of the board of supervisors held after the statement of the department
of revenue under section 434.17 is received by the county auditor, the board shall cause the
same to be entered on its minute book, and make and enter in the minute book an order
stating the length of the main track and the assessed value of each railway lying in each city,
township, or lesser taxing district in its county, through or into which the railway extends, as
fixed by the department of revenue, which shall constitute the taxable value of the property
for taxing purposes; and the taxes on the property, when collected by the county treasurer,
shall be disposed of as other taxes. The county auditor shall transmit a copy of the order to
the council or trustees of the city or township.

Legislative History

[C73, §1321; C97, §1338; C24, 27, 31, 35, 39, §7067; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.22]