State Codes and Statutes
Statutes > Iowa > Title-10 > Subtitle-2 > Chapter-433 > 433-5 433.5 ACTUAL VALUE PER MILE. The director of revenue shall ascertain the value per mile of the property of each of said companies within this state by dividing the total value, as above ascertained, by the number of miles of line of such company within the state, and the result shall be deemed and held to be the actual value per mile of line of the property of such company within this state.
Section History: Early Form [S13, § 1330-a; C24, 27, 31, 35, 39, § 7035; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 433.5]
Section History: Recent Form 2003 Acts, ch 145, §286
