Iowa § 437.9 County assessment — certification

Iowa Statutes

§ 437.9 — County assessment — certification

Iowa § 437.9

Title XFINANCIAL RESOURCES

Ch. 437ELECTRIC TRANSMISSION LINES TAX

This text of Iowa § 437.9 (County assessment — certification) 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 § 437.9 (2026).

Text

The department of revenue shall, for the purpose of determining what amount shall be
assessed to any one of the companies in each county of the state into which the line or lines
ofthecompanyextend, multiplytheassessedortaxablevaluepermileoflineofthecompany,
as ascertained according to the provisions of this chapter, by the number of miles of line in
each of the counties, and the result thereof shall be certified by the department to the several
countyauditorsoftherespectivecountiesinto, over, orthroughwhichthelineorlinesextend.

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

The department of revenue shall, for the purpose of determining what amount shall be
assessed to any one of the companies in each county of the state into which the line or lines
ofthecompanyextend, multiplytheassessedortaxablevaluepermileoflineofthecompany,
as ascertained according to the provisions of this chapter, by the number of miles of line in
each of the counties, and the result thereof shall be certified by the department to the several
countyauditorsoftherespectivecountiesinto, over, orthroughwhichthelineorlinesextend.