Only one such detailed statement by any pipeline company shall be necessary, and when received by the director of revenue and finance, it shall become the record of the pipeline lands of such company, and be deemed as annually thereafter reported for valuation and assessment by the director.
[C31, 35, § 7103-d5; C39, § 7103.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 438.5]
Referred to in § 438.7
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