Iowa § 438.14 Valuation and certification

Iowa Statutes

§ 438.14 — Valuation and certification

Iowa § 438.14

Title XFINANCIAL RESOURCES

Ch. 438PIPELINE COMPANIES TAX

This text of Iowa § 438.14 (Valuation and 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 § 438.14 (2026).

Text

The department of revenue shall on or before October 31 each year determine the value of
pipeline property located in each taxing district of the state, and in fixing the value shall take

into consideration the structures, equipment, pumping stations, etc., located in the taxing
district, and shall transmit to the county auditor of each such county through and into which
any pipeline may extend, a statement showing the assessed value of the property in each of
the taxing districts of the county. The property shall then be taxed in the county and lesser
taxingdistricts,baseduponthevaluationsocertified,inthesamemannerasinotherproperty.

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The department of revenue shall on or before October 31 each year determine the value of
pipeline property located in each taxing district of the state, and in fixing the value shall take

into consideration the structures, equipment, pumping stations, etc., located in the taxing
district, and shall transmit to the county auditor of each such county through and into which
any pipeline may extend, a statement showing the assessed value of the property in each of
the taxing districts of the county. The property shall then be taxed in the county and lesser
taxingdistricts,baseduponthevaluationsocertified,inthesamemannerasinotherproperty.