Iowa Statutes
§ 437.7 — Taxable value
Iowa § 437.7
This text of Iowa § 437.7 (Taxable value) 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 § 437.7 (2026).
Text
The taxable value of such line or lines of which the department of revenue by this chapter
is required to find the value, shall be determined by taking the percentage of the actual value
so ascertained, as provided by section 441.21, and the ratio between the actual value and the
assessed or taxable value of the transmission line or lines of each of said companies located
outside of cities shall be the same as in the case of the property of private individuals.
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Legislative History
[SS15, §1346-m; C24, 27, 31, 35, 39, §7095; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§437.7]
Nearby Sections
15
§ 437.1
Definitions§ 437.10
Levy and collection of tax§ 437.11
Rate — purposes§ 437.12
Assessment exclusive§ 437.13
Local assessment§ 437.2
Statement required§ 437.3
Verification§ 437.4
Additional statement§ 437.5
Failure to furnish§ 437.6
Actual value§ 437.7
Taxable value§ 437.8
HearingCite This Page — Counsel Stack
Bluebook (online)
Iowa § 437.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/437.7.