Iowa Code § 433.8

Current through March 29, 2024

Section 433.8 - Assessment in each county - how certified

The department of revenue shall, for the purpose of determining what amount shall be assessed to each company in each county of the state into which the line of the said company extends, certify to the several county auditors of the respective counties into, over, or through which said line extends the number of miles of line in the county for that company, the actual value per mile of line for that company, and the exemption value per mile of line for that company for exemptions received pursuant to section 427.1, subsection 40, section 433.4, or any other exemptions. In no case, however, shall the taxable value of the property be reduced below zero.

Iowa Code § 433.8

2003 Acts, ch 145, §286; 2013 Acts, ch 123, §33, 38, 39; 2015 Acts, ch 109, §28, 75; 2015 Acts, ch 120, §42, 45

Amended by 2015 Iowa, ch 120,s 42, eff. 7/1/2015.

Amended by 2015 Iowa, ch 109, s 28, eff. 5/22/2015.

Amended by 2013 Iowa, ch 123, s 33, eff. 6/12/2013.

S13, §1330-b; C24, 27, 31, 35, 39, §7038; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.8
2003 Acts, ch 145, §286

Referred to in §331.512, 433.9