Iowa Code (Last Updated: December 05, 2016) |
Title X. FINANCIAL RESOURCES |
Chapter 437. ELECTRIC TRANSMISSION LINES TAX |
Section 437.12. Assessment exclusive.
Latest version.
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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 to 428.26, or under any other law of this state except as provided in this chapter.
[SS15, §1346-q; C24, 27, 31, 35, 39, §7100; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.12]
Section amended