Iowa Code § 438.5

Current through March 29, 2024

Section 438.5 - Statement deemed permanent

Only one such detailed statement by any pipeline company shall be necessary, and when received by the department of revenue, 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 department.

Iowa Code § 438.5

2003 Acts, ch 145, § 286; 2015 Acts, ch 109, §49, 75

Amended by 2015 Iowa, ch 109,s 49, eff. 5/22/2015.

C31, 35, §7103-d5; C39, §7103.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.5
2003 Acts, ch 145, §286

Referred to in §438.7