{"data":{"id":"us-ia/iowa-code-438.7","jurisdiction":"us-ia","citation":"Iowa Code § 438.7","heading":"Consolidated list of real estate.","body":"The department of revenue shall, by some convenient method of binding, arrange the statements required to be made by sections 438.4 through 438.6 so as to form a consolidated list of all real estate reported to the department as being owned or used for pipeline purposes within the state of Iowa.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 438 - PIPELINE COMPANIES TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/438.7.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"282a64cc68df6e8963f7a153c9b9592c610d0abfbd1ec7639e6cbe9990fb9740","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-438.6","next":"us-ia/iowa-code-438.8"},"notice":"GroundRules: Original legal text. Not legal advice."}