Iowa Statutes
§ 438.4 — Real estate holdings
Iowa § 438.4
This text of Iowa § 438.4 (Real estate holdings) 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 § 438.4 (2026).
Text
Every pipeline company required by law to report to the department of revenue under
the provisions of this chapter shall, on or before the first day of April 1932, make to the
department a detailed statement showing the amount of real estate owned or used by it on
December 31, 1931, for pipeline purposes, the county in which said real estate is situated,
including the rights-of-way, pumping or station grounds, buildings, storage or tank yards,
equipment grounds for any and all purposes, with the estimated actual value thereof, in such
manner as may be required by the department.
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Legislative History
[C31, 35, §7103-d4; C39, §7103.04; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.4]
Nearby Sections
15
§ 438.1
Taxation procedure§ 438.10
Rules — promulgation§ 438.11
Refusal to comply — penalty§ 438.14
Valuation and certification§ 438.15
Levy and collection of tax§ 438.16
Taxation procedure§ 438.17
Nonpayment of tax — collection§ 438.18
Nonpayment of tax — effect§ 438.19
Scope of chapter§ 438.2
Definitions§ 438.3
Statement required§ 438.4
Real estate holdings§ 438.5
Statement deemed permanentCite This Page — Counsel Stack
Bluebook (online)
Iowa § 438.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/438.4.