Iowa § 437B.20 Records

Iowa Statutes

§ 437B.20 — Records

Iowa § 437B.20

Title XFINANCIAL RESOURCES

Ch. 437BTAXES ON RATE-REGULATED WATER UTILITIES

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Bluebook

Iowa Code § 437B.20 (2026).

Text

Each water utility that is subject to the replacement tax or the statewide property tax shall
maintain records associated with the replacement tax and the assessed value of property
subjecttothestatewidepropertytaxforaperiodoffiveyearsfollowingthelateroftheoriginal
due date for filing a return pursuant to sections 437B.4 and 437B.17 in which such taxes are
reported, or the date on which either such return is filed. Such records shall include those
associated with any additions or dispositions of property, and the allocation of such property
among local taxing districts.

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Each water utility that is subject to the replacement tax or the statewide property tax shall
maintain records associated with the replacement tax and the assessed value of property
subjecttothestatewidepropertytaxforaperiodoffiveyearsfollowingthelateroftheoriginal
due date for filing a return pursuant to sections 437B.4 and 437B.17 in which such taxes are
reported, or the date on which either such return is filed. Such records shall include those
associated with any additions or dispositions of property, and the allocation of such property
among local taxing districts.