Iowa Code 437.12 – Assessment exclusive
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Terms Used In Iowa Code 437.12
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
Every transmission line or part of a transmission line, of which the department of revenue is required by this chapter to find the value, shall be exempt from other assessment or taxation either under sections 428.24 through 428.26, or under any other law of this state except as provided in this chapter.