reglab/statecodes huggingface dataset:
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX › Section 433.8 - Assessment in each county — how certified.

433.8 Assessment in each county — how certified.
The department of revenue shall, for the purpose of determining what amount shall be assessed to each company in each county of the state into which the line of the said company extends, certify to the several county auditors of the respective counties into, over, or through which said line extends the number of miles of line in the county for that company, the actual value per mile of line for that company, and the exemption value per mile of line for that company for exemptions received pursuant to section 427.1, subsection 40, section 433.4, or any other exemptions. In no case, however, shall the taxable value of the property be reduced below zero.
[S13, §1330-b; C24, 27, 31, 35, 39, §7038; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.8]
2003 Acts, ch 145, §286; 2013 Acts, ch 123, §33, 38, 39; 2015 Acts, ch 109, §28, 75; 2015 Acts, ch 120, §42, 45
Referred to in §331.512, 433.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX › Section 433.9 - Entry of certificate.

433.9 Entry of certificate.
At the first meeting of the board of supervisors held after the certification made under section 433.8 is received by the county auditor, the board shall cause such certification to be entered in its minute book, and make and enter therein an order stating the length of the lines, the actual value of the property, and the exempted value of the property of each of said companies situated in each city, township, or lesser taxing district in its county, as fixed by the department of revenue. The value certified by the department of revenue, following application of the percentage of actual value under section 441.21, and following the application of the exemption value certified by the department of revenue, shall constitute the taxable 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 on real estate. The county auditor shall transmit a copy of said order to the council or trustees of each city or township in which the lines of said company extend.
[S13, §1330-c; C24, 27, 31, 35, 39, §7039; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.9]
2003 Acts, ch 145, §286; 2013 Acts, ch 123, §34, 38, 39; 2015 Acts, ch 109, §29, 75
Referred to in §331.512
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX › Section 433.10 - Rate of taxation — collection.

433.10 Rate of taxation — collection.
All telegraph and telephone property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purposes as the property of individuals within such counties, cities, townships, or lesser taxing districts, and the county treasurer shall collect such taxes at the same time and in the same manner as other taxes, and the same penalties for the nonpayment shall be due and collectible as for the nonpayment of individual taxes.
[S13, §1330-d; C24, 27, 31, 35, 39, §7040; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.10]
Referred to in §331.512, 331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX › Section 433.11 - Other real property.

433.11 Other real property.
Land, lots, and other real property belonging to a telegraph company or telephone company not used exclusively in its telegraph or telephone business are subject to assessment and taxation on the same basis as other property of individuals in the counties where situated.
[S13, §1330-e; C24, 27, 31, 35, 39, §7041; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.11]
89 Acts, ch 296, §59
Referred to in §427.1(2)
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX › Section 433.12 - Definitions.

433.12 Definitions.
1. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2. “Company” as used in this chapter means any person, partnership, association, corporation, or syndicate that owns or operates, or is engaged in operating, any telegraph or telephone line, whether formed or organized under the laws of this state or elsewhere. “Company” includes a city that owns or operates a municipal utility providing local exchange services pursuant to chapter 476.
[S13, §1330-f; C24, 27, 31, 35, 39, §7042; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.12]
95 Acts, ch 83, §24; 99 Acts, ch 63, §6, 8; 2000 Acts, ch 1148, §1; 2008 Acts, ch 1032, §106
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX › Section 433.13 - Line operated by railroad.

433.13 Line operated by railroad.
No telegraph line shall be assessed which is owned and operated by any railroad company exclusively for the transaction of its business, and which has been duly reported as such in its annual report under the laws providing for the taxation of railroad property.
[C97, §1332; C24, 27, 31, 35, 39, §7043; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.13]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX › Section 433.14 - Maps required.

433.14 Maps required.
On or before the first day of August 1904, each telephone or telegraph company owning or operating a telephone or telegraph line, any part of which lies within the state of Iowa, shall file with the several county auditors of the counties within which any part of its line is located, a map of all its lines within said county, except its line within any platted city, drawn to a scale of not less than one inch to four miles, on which the location of the line or lines of said company is correctly shown. The map of any line situated upon any highway or street which is the dividing line between taxing districts shall show on which side of said street or highway said line is situated and shall locate all points at which said line may cross said street or highway. A statement showing the length of pole line in each taxing district of each company shall be filed when no map of the pole lines of such company is required under the terms of this section. A telephone or telegraph company whose line is situated upon the right-of-way of a railway may file, in lieu of the map required to be filed by the provisions of this section, a certificate setting forth along what lines of railway said company’s telephone or telegraph line extends. On or before the first day of March 1905, and annually thereafter, like maps, statements, or certificates shall be filed with the several county auditors of counties in which any part of said lines may have been extended, constructed, relocated, or taken down entirely, during the preceding calendar year, showing the correct location of all such new or relocated lines, and the location of any part abandoned or taken down, as the same existed on the thirty-first day of December preceding; provided county auditors of the several counties shall, upon application of any company owning or operating a telephone or telegraph line in their respective counties, furnish a map or maps accurately showing the boundaries of all taxing districts in said county, and the public highways located within such taxing districts.
[S13, §1400-a; C24, 27, 31, 35, 39, §7044; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.14]
Referred to in §331.512, 433.15, 437.15
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX › Section 433.15 - Failure to file.

433.15 Failure to file.
In the event of the failure or refusal of any telephone or telegraph company, owning or operating any telephone or telegraph line not situated upon the right-of-way of a railway, to file the map required under section 433.14, at the time and according to the conditions named, then the county auditor may cause the map to be prepared by the county surveyor and the cost of it shall, in the first place, be audited and paid by the board of supervisors of the county and the amount shall be by the board levied as a special tax against the company and the property of the company, which shall be collected in the same manner as county taxes.
[S13, §1400-b; C24, 27, 31, 35, 39, §7045; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.15]
83 Acts, ch 123, §178, 209
Referred to in §331.427, 331.512, 437.15
Collection of taxes, see chapter 445
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX › Section 433.16 - Applicability — future repeal.

433.16 Applicability — future repeal.
1. This chapter applies to the assessment and taxation of telephone and telegraph company property for assessment years beginning before January 1, 2022.
2. This chapter is repealed on July 1, 2024.
2018 Acts, ch 1158, §16
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.1 - Definitions.

434.1 Definitions.
As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2000 Acts, ch 1148, §1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.2 - When assessed — statement required.

434.2 When assessed — statement required.
On or before October 31 each year, the department of revenue shall assess all of the property of each railway corporation in the state, excepting the lands, lots, and other real estate belonging to the railway corporation and not used in the operation of any railway, excepting railway bridges across the Mississippi and Missouri rivers, and excepting grain elevators. For the purpose of making the assessment, the president, vice president, general manager, general superintendent, receiver, or such other officer of the railway corporation as the department of revenue may designate, shall, on or before the first day of April in each year, furnish to the department of revenue a verified statement showing in detail for the year ended December 31 next preceding:
1. The whole number of miles of railway owned, operated, or leased by such corporation or company within and without the state.
2. The whole number of miles of railway owned, operated, or leased within the state, including double tracks and sidetracks, the mileage of the main line and branch lines to be stated separately, and showing the number of miles of track in each county.
3. A full and complete statement of the cost and actual present value of all buildings of every description owned by said railway company within the state not otherwise assessed.
4. The total number of ties per mile used on all its tracks within the state.
5. The weight of rails per yard in main line, double tracks, and sidetracks.
6. The number of miles of telegraph lines owned and used within the state.
7. The total number of engines, and passenger, chair, dining, official, express, mail, baggage, freight, and other cars, including handcars and boarding cars used in constructing and repairing such railway, in use on its whole line, and the sleeping cars owned by it, and the number of each class on its line within the state, each class to be valued separately.
8. Any and all other movable property owned by said railway within the state, classified and scheduled in such manner as may be required by the department of revenue.
9. The gross earnings of the entire road, and the gross earnings in this state.
10. The operating expenses of the entire road, and the operating expenses within this state.
11. The net earnings of the entire road, and the net earnings within this state.
[C73, §810, 1317, 1318; C97, §1334; S13, §1334; C24, 27, 31, 35, 39, §7046; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.1]
C2001, §434.2
2003 Acts, ch 145, §286; 2009 Acts, ch 60, §11; 2015 Acts, ch 109, §30, 31, 75; 2019 Acts, ch 59, §130
Referred to in §434.14
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.6 - Sleeping and dining cars.

434.6 Sleeping and dining cars.
In addition to the matters required to be contained in the statement made by the company for the purposes of taxation, such statement shall show the number of sleeping and dining cars not owned by such corporation, but used by it in operating its railway in this state during each month of the year for which the return is made, the value of each car so used, and also the number of miles each month said cars have been run or operated on such railway within the state, and the total number of miles said cars have been run or operated each month within and without the state. Such statement shall show the average daily sleeping car and dining car service or wheelage operated on each part or division of the line or system within the state, designating the points on the line where variations occur, with the mileage of that part having the same daily service or wheelage.
[C97, §1340; S13, §1340; C24, 27, 31, 35, 39, §7051; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.6]
Referred to in §434.16
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.7 - Gross earnings.

434.7 Gross earnings.
For the purpose of making reports to the department of revenue, the gross earnings of railway companies, owning or operating a line or lines of railway partly within this state and partly within another state, or other states, or territory, or territories, upon their line or lines within this state, shall be ascertained and reported by said railway companies as follows, to wit: The aggregate of the earnings upon business originating and terminating within this state, upon business originating in this state and terminating elsewhere, upon business originating elsewhere and terminating in this state, and upon business neither originating nor terminating in this state but carried on or done over the line or lines in this state or over some part thereof, shall be reported; and with respect to all such interstate business the earnings in this state for the purpose of report shall be actually computed upon the basis of the length of haul or carriage in this state as compared with the length of haul or carriage elsewhere. It is hereby declared that for the purpose of making reports looking to the assessment of railway property for taxation, the gross earnings or business done or carried partly within this state and partly in another state, or other states, or territories, shall be that proportion of the entire earnings of such business that the haul or carriage in this state bears to the entire haul or carriage.
[S13, §1340-a; C24, 27, 31, 35, 39, §7052; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.7]
2003 Acts, ch 145, §286
Referred to in §434.10, 434.12
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.8 - Method of accounting.

434.8 Method of accounting.
The director of revenue shall have the power to prescribe such rules and regulations with respect to the keeping of accounts by the railway companies doing business in this state as will insure the accurate division of earnings as aforesaid, and uniformity in reporting the same to the department of revenue.
[S13, §1340-b; C24, 27, 31, 35, 39, §7053; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.8]
2003 Acts, ch 145, §286
Referred to in §434.10, 434.12
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.9 - Net earnings.

434.9 Net earnings.
The director of revenue shall have the power to prescribe a method for all railway companies doing business in this state, together with the rules and regulations, for the ascertainment of the net earnings of the railway lines in this state, to the end that all such railway companies, in ascertaining and making report of net earnings, shall proceed upon the same basis and in a uniform manner.
[S13, §1340-c; C24, 27, 31, 35, 39, §7054; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.9]
2003 Acts, ch 145, §286
Referred to in §434.10, 434.12
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.10 - Reports additional.

434.10 Reports additional.
The reports provided for in sections 434.7 through 434.9 are not in lieu of, but in addition to, the reports provided for by law, and they shall be made at the time and as a part of the reports already required.
[S13, §1340-d; C24, 27, 31, 35, 39, §7055; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.10]
2020 Acts, ch 1063, §232
Referred to in §434.12
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.11 - Additional rules and regulations.

434.11 Additional rules and regulations.
The rules, regulations, method, and requirements herein provided to be made by the director of revenue shall be made and communicated in writing or print to the said several railway companies and shall be and become binding upon said railway companies as provided in chapter 17A, provided, however, that the director shall have the power to prescribe supplemental or additional rules, regulations, and requirements in the manner prescribed by chapter 17A.
[S13, §1340-e; C24, 27, 31, 35, 39, §7056; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.11]
2003 Acts, ch 145, §286
Referred to in §434.12
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.12 - Refusal to obey.

434.12 Refusal to obey.
If any railway company shall fail or refuse to obey or conform to the rules, regulations, method, and requirements so made or prescribed by the director of revenue under the provisions of sections 434.7 through 434.11 or to make the reports therein provided, the department of revenue shall proceed to assess the property of such railway company so failing or refusing, according to the best information obtainable, and shall then add to the taxable valuation of such railway company twenty-five percent thereof, which valuation and penalty shall be separately shown, and together shall constitute the assessment for that year.
[S13, §1340-f; C24, 27, 31, 35, 39, §7057; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.12]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §32, 75; 2020 Acts, ch 1063, §233
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.13 - Operating expenses.

434.13 Operating expenses.
There shall not be included in said operating expenses any payments for interest or discount, or construction of new tracks, except needed sidings, for raising or lowering tracks above or below crossings at grade in cities, for new equipment except replacements, for reducing any bonded or permanent debt, nor for any other item of operating expenses not fairly and reasonably chargeable as such in railway accounts.
[C97, §1335; C24, 27, 31, 35, 39, §7058; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.13]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.14 - Amended statement.

434.14 Amended statement.
The department of revenue may demand, in writing, detailed, explanatory, and amended statements of any of the items mentioned in section 434.2, or any other items deemed by the department important, to be furnished the department by such railway corporation within thirty days from such demand, in such form as the department may designate, which shall be verified as required for the original statement. The returns, both original and amended, shall show such other facts as the department, in writing, shall require.
[C73, §1318; C97, §1335; C24, 27, 31, 35, 39, §7059; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.14]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §33, 75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.15 - Assessment of railways.

434.15 Assessment of railways.
1. The said property shall be valued at its actual value, and the assessments shall be made upon the taxable value of the entire railway within the state, except as otherwise provided, and the actual value so ascertained shall be assessed as provided by section 441.21, and shall include the right-of-way, roadbed, bridges, culverts, rolling stock, depots, station grounds, shops, buildings, gravel beds, and all other property, real and personal, exclusively used in the operation of such railway. In assessing said railway and its equipments, the department of revenue shall take into consideration the gross earnings per mile for the year ending January 1, preceding, and any and all other matters necessary to enable the department to make a just and equitable assessment of said railway property. If a part of any railway is without this state, then, in estimating the value of its rolling stock and movable property, the department shall take into consideration the proportion which the business of that part of the railway lying within the state bears to the business of the railway without this state.
2. Trackless trolleys, buses, cars and vehicles used for the transportation of passengers owned and operated by any urban transit company as a part of an urban transit system shall not be included in the determination of the value of an urban transit system for taxation purposes.
[C73, §1319; C97, §1336; C24, 27, 31, 35, 39, §7060; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.15]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §34, 75; 2020 Acts, ch 1062, §94
Referred to in §434.16, 443.22
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.16 - Assessment of sleeping and dining cars.

434.16 Assessment of sleeping and dining cars.
The department of revenue shall, at the time of the assessment of other railway property for taxation, assess for taxation the average number of sleeping and dining cars as provided in section 434.6 so used by such corporation each month and the assessed value of said cars shall bear the same proportion to the entire value thereof that the monthly average number of miles such cars have been run or operated within the state shall bear to the monthly average number of miles such cars have been used or operated within and without the state. Such valuation shall be in the same ratio as that of the property of individuals, and shall be added to the assessed valuation of the corporation, fixed under section 434.15.
[C97, §1341; C24, 27, 31, 35, 39, §7061; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.16]
2003 Acts, ch 145, §286; 2008 Acts, ch 1031, §51; 2015 Acts, ch 109, §35, 75
See §441.21
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.17 - Certification to county auditors.

434.17 Certification to county auditors.
On or before October 31 each year, the department of revenue shall transmit to the county auditor of each county, through and into which any railway may extend, a statement showing the length of the main track within the county, and the assessed value per mile of the same, as fixed by a ratable distribution per mile of the assessed valuation of the whole property.
[C73, §1320; C97, §1337; S13, §1337; C24, 27, 31, 35, 39, §7062; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.17]
2003 Acts, ch 145, §286; 2009 Acts, ch 60, §12; 2015 Acts, ch 109, §36, 75
Referred to in §434.22
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.18 - Plats.

434.18 Plats.
Every railroad company owning or operating a line of railroad within this state shall, on or before the first day of August 1902, place on file in the office of the county auditor of each county in the state into which any part of the lines of any said company lies, a plat of the lines of said companies within said county, showing the length of their said lines and the area of the land owned or occupied by said companies in each government subdivision of land not included within the platted portion of any city, within each of said counties, and the length of the said lines within the platted portion of cities. Companies having on file such plats of part or all of their lines, in any of said counties, shall be required to file plats only of that part of their lines not fully shown as above required on the plats now on file. On the first day of January of each year, like plats shall be filed of all new lines or extensions of existing lines built or completed within the calendar year preceding.
[S13, §1337-a; C24, 27, 31, 35, 39, §7063; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.18]
2020 Acts, ch 1063, §234
Referred to in §434.19
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.19 - Failure to file.

434.19 Failure to file.
In the event of the failure or refusal of any railroad company to file the plats required under section 434.18, at the time or according to the conditions named, then the county auditor may cause them to be prepared by the county surveyor and their cost shall, in the first place, be audited and paid by the board of supervisors, and the amount shall be levied by the board as a special tax against the company and the property of the company, which shall be collected as county taxes.
[S13, §1337-b; C24, 27, 31, 35, 39, §7064; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.19]
83 Acts, ch 123, §179, 209
Referred to in §331.427
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.20 - Property assessed by local authorities.

434.20 Property assessed by local authorities.
Lands, lots, and other real estate belonging to any railway company, not used exclusively in the operation of the several roads, and all railway bridges across the Mississippi and Missouri rivers, and grain elevators, shall be subject to assessment and taxation on the same basis as property of individuals in the several counties where situated.
[C73, §808; C97, §1342; C24, 27, 31, 35, 39, §7065; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.20]
See also §427.13
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.21 - Roadbeds.

434.21 Roadbeds.
No real estate used by railway corporations for roadbeds shall be included in the assessment to individuals of the adjacent property, but all such real estate shall be the property of such companies for the purpose of taxation.
[C73, §809; C97, §1344; C24, 27, 31, 35, 39, §7066; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.21]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.22 - Levy and collection of tax.

434.22 Levy and collection of tax.
At the first meeting of the board of supervisors held after the statement of the department of revenue under section 434.17 is received by the county auditor, the board shall cause the same to be entered on its minute book, and make and enter in the minute book an order stating the length of the main track and the assessed value of each railway lying in each city, township, or lesser taxing district in its county, through or into which the railway extends, as fixed by the department of revenue, which shall constitute the taxable value of the property for taxing purposes; and the taxes on the property, when collected by the county treasurer, shall be disposed of as other taxes. The county auditor shall transmit a copy of the order to the council or trustees of the city or township.
[C73, §1321; C97, §1338; C24, 27, 31, 35, 39, §7067; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.22]
2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §55; 2015 Acts, ch 109, §37, 75; 2016 Acts, ch 1073, §117
Referred to in §331.512, 331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 434 - RAILWAY COMPANIES TAX › Section 434.23 - Rates — purposes.

434.23 Rates — purposes.
All such railway property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purpose as the property of individuals within such counties, cities, townships, and lesser taxing districts.
[C73, §1322; C97, §1339; C24, 27, 31, 35, 39, §7068; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.23]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.1 - Definitions.

435.1 Definitions.
The following definitions shall apply to this chapter:
1. Unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2. “Home” means a mobile home or a manufactured home.
3. “Manufactured home” means a factory-built structure built under authority of 42 U.S.C. §5403, that is required by federal law to display a seal from the United States department of housing and urban development, and was constructed on or after June 15, 1976.
4. “Manufactured home community” means the same as land-leased community defined in sections 335.30A and 414.28A. The term “manufactured home community” shall not be construed to include manufactured or mobile homes, buildings, tents, or other structures temporarily maintained by any individual, educational institution, or company on their own premises and used exclusively to house their own labor or students.
5. “Mobile home” means any vehicle without motive power used or so manufactured or constructed as to permit its being used as a conveyance upon the public streets and highways and so designed, constructed, or reconstructed as will permit the vehicle to be used as a place for human habitation by one or more persons; but shall also include any such vehicle with motive power not registered as a motor vehicle in Iowa. A “mobile home” is not built to a mandatory building code, contains no state or federal seals, and was built before June 15, 1976.
6. “Mobile home park” means a site, lot, field, or tract of land upon which three or more mobile homes or manufactured homes, or a combination of any of these homes, are placed on developed spaces and operated as a for-profit enterprise with water, sewer or septic, and electrical services available. The term “mobile home park” shall not be construed to include manufactured or mobile homes, buildings, tents, or other structures temporarily maintained by any individual, educational institution, or company on their own premises and used exclusively to house their own labor or students.
7. “Modular home” means a factory-built structure which is manufactured to be used as a place of human habitation, is constructed to comply with the Iowa state building code for modular factory-built structures, as adopted pursuant to section 103A.7, and must display the seal issued by the state building code commissioner.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §135D.1]
86 Acts, ch 1245, §1114
C93, §435.1
94 Acts, ch 1110, §3 – 6, 24; 95 Acts, ch 57, §10, 26; 97 Acts, ch 121, §15, 16; 98 Acts, ch 1107, §17, 18, 33; 2000 Acts, ch 1148, §1; 2001 Acts, ch 153, §11; 2002 Acts, ch 1119, §200, 201; 2004 Acts, ch 1086, §71; 2005 Acts, ch 3, §72; 2009 Acts, ch 133, §145
Referred to in §16.45, 358C.13, 384.84, 403.22, 423.3, 426A.11, 427.1(30), 435.24, 441.21, 555B.1, 555C.1, 557B.1, 562B.7, 657A.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.2 - Placement and taxation.

435.2 Placement and taxation.
1. If a mobile home is placed outside a mobile home park, the home is to be assessed and taxed as real estate.
2. If a manufactured home is placed in a manufactured home community or a mobile home park, the home must be titled and is subject to the manufactured or mobile home square foot tax. If a manufactured home is placed outside a manufactured home community or a mobile home park, the home must be titled and is to be assessed and taxed as real estate.
3. For the purposes of this chapter, a modular home shall not be construed to be a mobile home or manufactured home. If a modular home is placed inside or outside a manufactured home community or a mobile home park, the home shall be considered real property and is to be assessed and taxed as real estate. However, if a modular home is placed in a manufactured home community or mobile home park which was in existence on or before January 1, 1998, that modular home shall be subject to property tax pursuant to section 435.22. This subsection shall not prohibit the location of a modular home within a manufactured home community or mobile home park.
2009 Acts, ch 133, §146; 2010 Acts, ch 1069, §53, 147
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.18 - Penalty.

435.18 Penalty.
Any person violating any provision of this chapter shall be guilty of a simple misdemeanor.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §135D.18]
C93, §435.18
Referred to in §435.24
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.23 - Exemptions — prorating tax.

435.23 Exemptions — prorating tax.
1. The manufacturer’s and retailer’s inventory of mobile homes, manufactured homes, or modular homes not in use as a place of human habitation shall be exempt from the annual tax. All travel trailers, fifth-wheel travel trailers, and towable recreational vehicles shall be exempt from this tax. The homes, travel trailers, fifth-wheel travel trailers, and towable recreational vehicles in the inventory of manufacturers and retailers shall be exempt from personal property tax.
2. The homes coming into Iowa from out of state and located in a manufactured home community or mobile home park shall be liable for the tax computed pro rata to the nearest whole month, for the time the home is actually situated in Iowa.
[C66, 71, 73, 75, 77, 79, 81, §135D.23]
87 Acts, ch 210, §2
C93, §435.23
94 Acts, ch 1110, §10, 24; 2001 Acts, ch 153, §16; 2010 Acts, ch 1108, §11, 15; 2011 Acts, ch 25, §46; 2019 Acts, ch 67, §19, 20
Referred to in §331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.25 - Apportionment and collection of taxes.

435.25 Apportionment and collection of taxes.
1. The tax and interest for delinquent taxes collected under section 435.24 shall be apportioned in the same manner as though they were the proceeds of taxes levied on real property at the same location as the home.
2. Chapters 446, 447, and 448 apply to the sale of a home for the collection of delinquent taxes and interest, the redemption of a home sold for the collection of delinquent taxes and interest, and the execution of a tax sale certificate of title for the purchase of a home sold for the collection of delinquent taxes and interest in the same manner as though a home were real property within the meaning of these chapters to the extent consistent with this chapter. The certificate of title shall be issued by the county treasurer. The treasurer shall charge ten dollars for each certificate of title, except that the treasurer shall issue a tax sale certificate of title to the county at no charge.
3. When a home is removed from the county where delinquent taxes, regular or special, are owing, or when it is administratively impractical to pursue tax collection through the remedies of this section, all taxes, regular and special, interest, and costs shall be abated by resolution of the county board of supervisors. The resolution shall direct the treasurer to strike from the tax books the reference to that home.
[C66, 71, 73, 75, 77, 79, 81, §135D.25; 82 Acts, ch 1251, §3]
87 Acts, ch 210, §6, 7; 88 Acts, ch 1134, §26; 92 Acts, ch 1016, §2
C93, §435.25
94 Acts, ch 1110, §13, 24; 2018 Acts, ch 1041, §127
Referred to in §331.559, 435.22
Apportionment of property taxes, see §445.38
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.26 - Conversion to real property.

435.26 Conversion to real property.
1. a. A mobile home or manufactured home which is located outside a manufactured home community or mobile home park shall be converted to real estate by being placed on a permanent foundation and shall be assessed for real estate taxes. A home, after conversion to real estate, is eligible for the homestead tax credit and the military service tax exemption as provided in sections 425.2 and 426A.11. A taxable mobile home or manufactured home which is located outside of a manufactured home community or mobile home park as of January 1, 1995, is also exempt from the permanent foundation requirements of this chapter until the home is relocated.
b. If a security interest is noted on the certificate of title, the home owner shall tender to the secured party a mortgage on the real estate upon which the home is to be located in the unpaid amount of the secured debt, and with the same priority as or a higher priority than the secured party’s security interest, or shall obtain the written consent of the secured party to the conversion, in which latter case the lien notation on the certificate of title shall suffice to preserve the lienholder’s security in the home separate from any interest in the land.
2. After complying with subsection 1, the owner shall notify the assessor who shall inspect the new premises for compliance. If a security interest is noted on the certificate of title, the assessor shall require an affidavit, as defined in section 622.85, from the home owner, declaring that the owner has complied with subsection 1, paragraph “b”, and setting forth the method of compliance.
a. If compliance with subsection 1, paragraph “b”, has been accomplished by the secured party accepting the tender of a mortgage, the assessor shall collect the home vehicle title and enter the property upon the tax rolls.
b. If compliance with subsection 1, paragraph “b”, has been accomplished by the secured party consenting to the conversion without accepting a mortgage, the secured party shall retain the home vehicle title and the assessor shall note the conversion on the assessor’s records and enter the property upon the tax rolls. So long as a security interest is noted on the certificate of title, the title to the home will not be merged with title to the land, and the sale or foreclosure of an interest in the land shall not affect title to the home or any security interest in the home.
3. When the property is entered on the tax rolls, the assessor shall also enter on the tax rolls the title number last assigned to the mobile home or manufactured home and the manufacturer’s identification number.
[C66, 71, 73, 75, 77, 79, 81, §135D.26]
83 Acts, ch 64, §1; 85 Acts, ch 98, §2; 89 Acts, ch 260, §1; 91 Acts, ch 191, §4, 5
C93, §435.26
94 Acts, ch 1110, §14, 24; 98 Acts, ch 1107, §20, 21, 33; 99 Acts, ch 114, §26; 2001 Acts, ch 153, §16; 2003 Acts, ch 108, §74; 2009 Acts, ch 133, §147
Referred to in §331.559, 435.27, 657A.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.26A - Surrender of title.

435.26A Surrender of title.
1. A person who owns a manufactured home that is located in a manufactured home community and is installed on a permanent foundation may surrender the manufactured home’s certificate of title to the county treasurer for the purpose of assuring eligibility for funds available from mortgage lending programs sponsored by the federal national mortgage association, the federal home loan mortgage corporation, the United States department of agriculture, or any other federal governmental agency or instrumentality that has similar requirements for mortgage lending programs.
2. a. Upon receipt of a certificate of title from a manufactured home owner, a county treasurer shall notify the state department of transportation that the certificate of title has been surrendered, remove the registration of title from the county treasurer’s records, and destroy the certificate of title.
b. The manufactured home owner or the owner’s representative shall provide to the county recorder the identifying data of the manufactured home, including the owner’s name, the name of the manufacturer, the model name, the year of manufacture, and the serial number of the home, along with the legal description of the real estate on which the manufactured home is located. In addition, evidence shall be provided of the surrender of the certificate of title. After the surrender of the certificate of title of a manufactured home under this section, conveyance of an interest in the manufactured home shall not require transfer of title so long as the manufactured home remains on the same real estate site.
3. After the surrender of a manufactured home’s certificate of title under this section, the manufactured home shall continue to be taxed under section 435.22 and is not eligible for the homestead tax credit or the military service tax exemption. A foreclosure action on a manufactured home whose title has been surrendered under this section shall be conducted as a real estate foreclosure. A tax lien and its priority shall remain the same on a manufactured home after its certificate of title has been surrendered.
4. The certificate of title of a manufactured home shall not be surrendered under this section if an unreleased security interest is noted on the certificate of title.
5. An owner of a manufactured home who has surrendered a certificate of title under this section and requires another certificate of title for the manufactured home is required to apply for a certificate of title under chapter 321. If supporting documents for the reissuance of a title are not available or sufficient, the procedure for the reissuance of a title specified in the rules of the state department of transportation shall be used.
2003 Acts, ch 24, §7, 10; 2003 Acts, ch 179, §128, 159
; 2003 Acts, 1st Ex, ch 2, §26, 209
; 2011 Acts, ch 25, §143
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.27 - Reconversion.

435.27 Reconversion.
1. A mobile home or manufactured home converted to real estate under section 435.26 may be reconverted to a home as provided in this section when it is moved to a manufactured home community or mobile home park or a manufactured or mobile home retailer’s inventory. When the home is located within a manufactured home community or mobile home park, the home shall be taxed pursuant to section 435.22, subsection 1, paragraph “a”.
2. a. If the vehicular frame of the home can be modified to return it to the status of a mobile home or manufactured home, the owner or a secured party holding a mortgage or certificate of title pursuant to section 435.26 who has obtained possession of the home may apply to the county treasurer as provided in section 321.20 for a certificate of title for the home. If a mortgage exists on the real estate, a security interest in the home shall be given to a secured party not applying for reconversion and noted on the certificate of title with the same priority or a higher priority than the secured party’s mortgage interest. A reconversion shall not occur without the written consent of every secured party holding a mortgage or certificate of title.
b. If the secured party has elected to retain the home vehicle title pursuant to section 435.26, subsection 2, paragraph “b”, an owner applying for reconversion shall present to the county treasurer written consent to the reconversion from all secured parties and an affirmation from the secured party holding the title that the title is in its possession and is intact. Upon receipt of the affirmation, the county treasurer shall notify the assessor of the reconversion, which notification constitutes compliance by the owner with subsection 3.
3. After compliance with subsection 2 and receipt of the title, the owner shall notify the assessor of the reconversion. The assessor shall remove the assessed valuation of the home from assessment rolls as of the succeeding January 1 when the home becomes subject to taxation as provided under section 435.24.
85 Acts, ch 98, §1
CS85, §135D.27
89 Acts, ch 260, §2
C93, §435.27
94 Acts, ch 1110, §15, 24; 98 Acts, ch 1107, §22, 33; 2001 Acts, ch 153, §16, 18; 2002 Acts, ch 1119, §57; 2011 Acts, ch 25, §135, 143
Referred to in §435.26B
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.28 - County treasurer to notify assessor.

435.28 County treasurer to notify assessor.
Upon issuance of a certificate of title to a mobile home or manufactured home which is not located in a manufactured home community or mobile home park or retailer’s inventory, the county treasurer shall notify the assessor of the existence of the home for tax assessment purposes.
94 Acts, ch 1110, §16, 24; 2001 Acts, ch 153, §16; 2010 Acts, ch 1108, §14, 15
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.29 - Civil penalty.

435.29 Civil penalty.
The person who moves the mobile home or manufactured home without having obtained a tax clearance statement as provided in section 435.24 shall pay a civil penalty of one hundred dollars. The penalty money shall be credited to the general fund of the county.
85 Acts, ch 70, §2
CS85, §135D.29
C93, §435.29
94 Acts, ch 1110, §17, 24; 98 Acts, ch 1107, §23, 33
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.33 - Rent reimbursement.

435.33 Rent reimbursement.
A home owner who qualifies for a reduced tax rate provided in section 435.22 and who rents a space upon which to set the home shall be entitled to the protections provided in sections 425.33 through 425.36 and if the home owner who qualifies for a reduced tax rate believes that a landlord has increased the home owner’s rent because the home owner is eligible for a reduced tax rate, the provisions of sections 425.33 and 425.36 shall be applicable.
[C77, 79, 81, §135D.33]
C93, §435.33
94 Acts, ch 1110, §18, 24; 2019 Acts, ch 59, §131
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES › Section 435.35 - Existing home outside of manufactured home community or mobile home park — exemption.

435.35 Existing home outside of manufactured home community or mobile home park — exemption. Repealed by
2009 Acts, ch 133, §191
. See §435.26(1).
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.1 - Definitions.

437.1 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2. “Company” means an electric cooperative referred to in section 437A.7, subsection 3, paragraph “c”.
3. “Electric cooperative” means an electric utility provider formed or organized as an electric cooperative under the laws of this state or elsewhere.
4. “Transmission lines” means electric lines and associated facilities operating at thirty-four thousand five hundred volts or higher voltage, and substations, transformers, and associated facilities operated at thirty-four thousand five hundred or more volts on the low voltage side.
[SS15, §1346-r; C24, 27, 31, 35, 39, §7089; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.1]
95 Acts, ch 83, §25; 98 Acts, ch 1194, §32, 40; 2000 Acts, ch 1148, §1; 2002 Acts, ch 1119, §200, 201
Referred to in §420.207