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59 chapters · 1,000 sections in this title.
Iowa Code § 437.1 Definitions.
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As used in this chapter , unless the context otherwise requires: 1. “Book” , “list” , “record” , or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1 . 2. “Company” means an ele…
Iowa Code § 437.10 Levy and collection of tax.
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At the first meeting of the board of supervisors held after the statements of the department of revenue under section 437.9 are received by the county auditor, the board shall cause such statement to be entered in its minute book and make and enter in the minute book an order sta…
Iowa Code § 437.11 Rate — purposes.
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Such portions of the transmission line or lines within the state referred to in section 437.2 , as are located outside cities, shall be taxable upon said assessment provided for by sections 437.6 through 437.9 at the same rate, by the same officers and for the same purposes as pr…
Iowa Code § 437.12 Assessment exclusive.
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Every transmission line or part of a transmission line, of which the department of revenue is required by this chapter to find the value, shall be exempt from other assessment or taxation either under sections 428.24 through 428.26 , or under any other law of this state except as…