1. This chapter applies to the assessment and taxation of telephone and telegraph company property for assessment years beginning before January 1, 2022.

Terms Used In Iowa Code 433.16

  • 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
 2. This chapter is repealed on July 1, 2024.