Iowa § 437A.17A Centrally assessed property tax adjustment

Iowa Statutes

§ 437A.17A — Centrally assessed property tax adjustment

Iowa § 437A.17A

Title XFINANCIAL RESOURCES

Ch. 437ATAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS

This text of Iowa § 437A.17A (Centrally assessed property tax adjustment) 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 § 437A.17A (2026).

Text

A municipal utility whose property tax assessment for the 1998 assessment year was
adjusted by the department of revenue to include depreciation and whose property tax
assessment for the 1997 assessment year did not include depreciation in determining
its assessment shall be entitled to file a property tax adjustment form provided by the
department. The tax adjustment form shall be filed by July 1, 1999. The tax adjustment
form shall include an adjusted centrally assessed property tax computation determined
by multiplying the centrally assessed property tax which was payable in the fiscal year
beginning July 1, 1998, based upon valuation determined for the 1997 assessment year
allocated to electric service and natural gas service by the percentage of adjustment for
depreciation made by the

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A municipal utility whose property tax assessment for the 1998 assessment year was
adjusted by the department of revenue to include depreciation and whose property tax
assessment for the 1997 assessment year did not include depreciation in determining
its assessment shall be entitled to file a property tax adjustment form provided by the
department. The tax adjustment form shall be filed by July 1, 1999. The tax adjustment
form shall include an adjusted centrally assessed property tax computation determined
by multiplying the centrally assessed property tax which was payable in the fiscal year
beginning July 1, 1998, based upon valuation determined for the 1997 assessment year
allocated to electric service and natural gas service by the percentage of adjustment for
depreciation made by the department for the 1998 assessment year. The adjusted centrally
assessed property tax allocated to electric service and natural gas service shall be used to
determine the replacement delivery tax rates in accordance with sections 437A.4 and 437A.5.