Iowa Statutes
§ 438.7 — Consolidated list of real estate
Iowa § 438.7
This text of Iowa § 438.7 (Consolidated list of real estate) 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 § 438.7 (2026).
Text
The department of revenue shall, by some convenient method of binding, arrange the
statements required to be made by sections 438.4 through 438.6 so as to form a consolidated
list of all real estate reported to the department as being owned or used for pipeline purposes
within the state of Iowa.
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Legislative History
[C31, 35, §7103-d7; C39, §7103.07; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.7]
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 § 438.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/438.7.