"Pipeline company", as used in this chapter, means any person, copartnership, association, corporation, or syndicate that may own or operate or be engaged in operating or utilizing pipelines, other than natural gas pipelines permitted pursuant to chapter 479, for the purposes described in section 438.1.
[C31, 35, § 7103-d2; C39, § 7103.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 438.2]
98 Acts, ch 1194, §35, 40
1998 amendment is effective January 1, 1999, and applies to property tax assessment years and replacement tax years beginning on or after that date; 98 Acts, ch 1194, §40
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