Iowa Code 368.23 – Fees and taxes of public utilities
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 368.23
- Annexation: means the addition of territory to a city. See Iowa Code 368.1
- Public utility: means a public utility subject to regulation pursuant to chapter 476. See Iowa Code 368.1
- Territory: means the land area or areas proposed to be incorporated, annexed, or severed, whether or not contiguous to all other areas proposed to be incorporated, annexed, or severed. See Iowa Code 368.1
Additional or increased fees or taxes, other than ad valorem taxes, imposed on a public utility as a result of an annexation of territory to a city shall become effective sixty days after the effective date of the annexation.