§ 437.13 — Local assessment

Iowa § 437.13

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 437: ELECTRIC TRANSMISSION LINES TAX

Text

All lands, buildings, machinery, poles, towers, wires, station and substation equipment,
and other construction owned or operated by any company referred to in section 437.2, and
where this property is located within any city within this state, shall be listed and assessed
for taxation in the same manner as provided in sections 428.24, 428.25, and 428.29, for the
listing and assessment of that part of the lands, buildings, machinery, tracks, poles, and wires
within the limits of any city belonging to individuals or corporations furnishing electric light
orpower, andwherethisproperty, exceptthecapitalstock, issituatedpartlywithinandpartly
without the limits of a city. All personal property of every company owning or operating any
transmission line referred to in section 437.2, used or purchased by it for the purpose of the
transmission line, shall be listed and assessed in the assessment district where usually kept
and housed and under sections 428.26 and 428.29.

Legislative History

[SS15, §1346-q; C24, 27, 31, 35, 39, §7101; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.13]