Iowa Statutes
§ 438.5 — Statement deemed permanent
Iowa § 438.5
This text of Iowa § 438.5 (Statement deemed permanent) 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 § 438.5 (2026).
Text
Only one such detailed statement by any pipeline company shall be necessary, and when
received by the department of revenue, it shall become the record of the pipeline lands of
such company, and be deemed as annually thereafter reported for valuation and assessment
by the department.
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Legislative History
[C31, 35, §7103-d5; C39, §7103.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.5]
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 § 438.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/438.5.