438.15  Assessed value in each taxing district -- record.

At the first meeting of the board of supervisors held after said statement is received by the county auditor, it shall cause the same to be entered on its minute book, and make and enter therein an order describing and stating the assessed value of each pipeline lying in each city, township or lesser taxing district in its county, through or into which said pipeline extends, as fixed by the director of revenue, which shall constitute the assessed value of said property for taxing purposes; and the taxes on said property, when collected by the county treasurer, shall be disposed of as other taxes. The county auditor shall transmit a copy of said order to the council of the city, or the trustees of the township, as the case may be.

Section History: Early form

  [C31, 35, § 7103-d15; C39, § 7103.15; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 438.15]

Section History: Recent form

  2003 Acts, ch 145, §286


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