434.12  Refusal to obey.

If any railway company shall fail or refuse to obey or conform to the rules, regulations, method, and requirements so made or prescribed by the director of revenue under the provisions of sections 434.7 to 434.11 or to make the reports therein provided, the director of revenue shall proceed to assess the property of such railway company so failing or refusing, according to the best information obtainable, and shall then add to the taxable valuation of such railway company twenty-five percent thereof, which valuation and penalty shall be separately shown, and together shall constitute the assessment for that year.

Section History: Early form

  [S13, § 1340-f; C24, 27, 31, 35, 39, § 7057; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 434.12]

Section History: Recent form

  2003 Acts, ch 145, §286


Previous Section 434.11

Next Section 434.13


Return To Home index


© 2004 Cornell College and League of Women Voters of Iowa


Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Thu Jan 15 10:49:41 CST 2004
URL: /DOCS/IACODE/2003SUPPLEMENT/434/12.html
jhf