Terms Used In Iowa Code 433.11

  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
  • Company: includes a city that owns or operates a municipal utility providing local exchange services pursuant to chapter 476. See Iowa Code 433.12
  • property: includes personal and real property. See Iowa Code 4.1
 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.