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428.26 Personal property.

All the personal property of such individuals and corporations used or purchased by them for the purposes of such gas or waterworks, electric light plants, electric or cable railways, elevated street railways or street railways operated by animal power, including the rolling stock of such railways and street railways, and the animals belonging to such street railways operated by animal power, shall be listed and assessed by the department of revenue and finance. In the making of any such assessment of waterworks plants, the value of any interest in the property so assessed, of the municipal corporation wherein the same is situated, shall be deducted, whether such interest be evidenced by stock, bonds, contracts, or otherwise.

Section History: Early form

[C97, § 1343; C24, 27, 31, 35, 39, § 6981; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 428.26]

Internal References

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

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