Iowa Code 433.7 – Hearing
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Terms Used In Iowa Code 433.7
- 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
At the time of determination of value by the department of revenue, any company interested shall have the right to appear, by its officers or agents, before the department of revenue and be heard on the question of the valuation of its property for taxation.