§ 438.15 — Levy and collection of tax

Iowa § 438.15

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 438: PIPELINE COMPANIES TAX

Text

Atthefirstmeetingoftheboardofsupervisorsheldafterthestatementofthedepartmentof
revenueundersection438.14isreceivedbythecountyauditor, theboardshallcausethesame
to be entered on its minute book, and make and enter in the minute book an order describing
and stating the assessed value of each pipeline lying in each city, township, or lesser taxing
district in its county, through or into which the pipeline extends, as fixed by the department
of revenue, which shall constitute the assessed value of the property for taxing purposes;
and the taxes on the property, when collected by the county treasurer, shall be disposed of as
other taxes. The county auditor shall transmit a copy of the order to the council of the city,
or the trustees of the township, as the case may be.

Legislative History

[C31, 35, §7103-d15; C39, §7103.15; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.15]