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428.24 Public utility plants.

The lands, buildings, machinery, and mains belonging to individuals or corporations operating waterworks or gasworks or pipelines; the lands, buildings, machinery, tracks, poles, and wires belonging to individuals, corporations or electric power agencies furnishing electric light or power; and the lands, buildings, machinery, poles, wires, overhead construction, tracks, cables, conduits, and fixtures belonging to individuals or corporations operating railways by cable or electricity, or operating elevated street railways; shall be listed and assessed by the department of revenue and finance. In the making of assessments of waterworks plants, the value of any interest in the property assessed, of the municipal corporation where it is situated, shall be deducted, whether the interest is evidenced by stock, bonds, contracts, or otherwise.

Section History: Early form

[C97, § 1343; C24, 27, 31, 35, 39, § 6979; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 428.24; 81 Acts, ch 31, § 9]

Section History: Recent form

83 Acts, ch 101, § 88

Internal References

Referred to in § 404.2, 404.4, 404.5, 427A.1, 427B.17, 427B.26, 428.28, 437.12, 437.13, 441.73

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