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Iowa · Through Iowa Code 2026 edition

Iowa Code § 437.12: Assessment exclusive.

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Where this section sits in the code
  1. Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
  2. Chapter 437 - ELECTRIC TRANSMISSION LINES TAX

Every transmission line or part of a transmission line, of which the department of revenue is required by this chapter to find the value, shall be exempt from other assessment or taxation either under sections 428.24 through 428.26, or under any other law of this state except as provided in this chapter.

Collected 2026-09-14T19:40:11Z. Source file · JSON

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