437.10  Entry of certificate.

At the first meeting of the board of supervisors held after said statements are received by the county auditor, it shall cause such statement to be entered in its minute book and make and enter therein an order stating the length of the lines and the assessed value of the property of each of said companies situated in each township or lesser taxing district in each county outside cities, as fixed by the director of revenue, which shall constitute the taxable value of said property for taxing purposes. The county auditor shall transmit a copy of said order to the trustees of each township and to the proper taxing boards in lesser taxing districts into which the line or lines of said company extend in the county. The taxes on said property when collected by the county treasurer shall be disposed of as other taxes on real estate.

Section History: Early form

  [SS15, § 1346-o; C24, 27, 31, 35, 39, § 7098; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 437.10]

Section History: Recent form

  2003 Acts, ch 145, §286


Previous Section 437.9

Next Section 437.11


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/437/10.html
jhf