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.
Iowa Code § 434.17
Certification to county auditors
[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 A…
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.