The actual value of the capital stock over and above that of the above-listed property shall be listed and assessed.
[C97, § 1343; C24, 27, 31, 35, 39, § 6982; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 428.27]
Referred to in § 404.2, 404.4, 404.5, 427A.1, 427B.17, 427B.26, 428.37, 437.12, 437.13
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