Every individual, copartnership, corporation, or association operating for profit, waterworks or gasworks or pipe lines, electric light or power plant, railways operated by electricity, elevated street railways, shall, annually on or before the first day of May of each calendar year, make a report on blanks to be provided by the department of revenue and finance of all of the property owned by such individual, copartnership, corporation, or association within the incorporated limits of any city in the state, and give such other information as the director of revenue and finance shall require.
Every individual, copartnership, corporation, or association which operates a public utility on a nonprofit basis, as defined in section 428.24 shall annually, on or before the first day of May of each calendar year, make a report on blanks to be provided by the department of revenue and finance of all of the property owned by the individual, copartnership, corporation, or association within the incorporated limits of any city in the state, and give other information the director of revenue and finance requires.
[C31, 35, § 6982-d1; C39, § 6982.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 428.28; 81 Acts, ch 31, § 10]
84 Acts, ch 1177, § 1
Referred to in § 404.2, 404.4, 404.5, 427A.1, 427B.17, 427B.26
Iowa General Assembly
Search: Iowa Code 1997
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