438.1 Taxation procedure. Every person, partnership, association, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, or motor fuels by means of pipelines other than natural gas pipelines permitted pursuant to chapter 479, whether such pipelines be owned or leased, shall be taxed as provided in this chapter. [C31, 35, […]
438.10 Rules — promulgation. The rules, method, and requirements herein provided to be made by the director of revenue shall be made and communicated in writing or printing to the said several pipeline companies, and shall be and become binding upon said pipeline companies as provided in chapter 17A; provided that the director shall have […]
438.11 Refusal to comply — penalty. If any pipeline company shall fail or refuse to obey and conform to the rules, method, and requirements so made and prescribed by the director of revenue under the provisions of this chapter, or to make the reports herein provided, the department shall proceed to assess the property of […]
438.12 Amended and explanatory statements. The department of revenue may demand, in writing, detailed, explanatory, and amended statements of any of the items mentioned in section 438.3, or any other item deemed to be important, to be furnished to the department by such pipeline company within thirty days from such demand in such form as […]
438.13 Basis of valuation and assessment. The said property shall be valued at its actual value, and the assessments shall be made upon the taxable value of the entire pipeline property within the state, except as otherwise provided, and the actual and taxable value so ascertained shall be assessed as provided by section 441.21; and […]
438.14 Valuation and certification. The department of revenue shall on or before October 31 each year determine the value of pipeline property located in each taxing district of the state, and in fixing the value shall take into consideration the structures, equipment, pumping stations, etc., located in the taxing district, and shall transmit to the […]
438.15 Levy and collection of tax. At the first meeting of the board of supervisors held after the statement of the department of revenue under section 438.14 is received by the county auditor, the board shall cause the same to be entered on its minute book, and make and enter in the minute book an […]
438.16 Taxation procedure. All such pipeline property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purpose as the property of individuals within such counties, cities, townships and lesser taxing districts. [C31, 35, §7103-d16; C39, §7103.16; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, […]
438.17 Nonpayment of tax — collection. If said tax is not paid, the county treasurer shall collect the same by whatever method may seem proper. [C31, 35, §7103-d17; C39, §7103.17; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.17]
438.18 Nonpayment of tax — effect. If said tax is not paid within the fiscal year in which the same is due, the company shall not be permitted thereafter to use the public or private property of the state of Iowa, or to operate in Iowa for any purpose. [C31, 35, §7103-d18; C39, §7103.18; C46, […]
438.19 Scope of chapter. The provisions of this chapter shall not apply to a gas distributing plant or company located entirely within any city and not a part of a pipeline transportation company. Such local municipal plant shall be taxed in the municipality where located. [C31, 35, §7103-d19; C39, §7103.19; C46, 50, 54, 58, 62, […]
438.2 Definitions. 1. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1. 2. “Pipeline company”, as used in this chapter, means any person, partnership, association, corporation, or […]
438.3 Statement required. Every pipeline company having lines in the state of Iowa shall annually, on or before the first day of April in each year, make out and deliver to the department of revenue a statement, verified by the oath of an officer or agent of such pipeline company making such statement, showing in […]
438.4 Real estate holdings. Every pipeline company required by law to report to the department of revenue under the provisions of this chapter shall, on or before the first day of April 1932, make to the department a detailed statement showing the amount of real estate owned or used by it on December 31, 1931, […]
438.5 Statement deemed permanent. Only one such detailed statement by any pipeline company shall be necessary, and when received by the department of revenue, it shall become the record of the pipeline lands of such company, and be deemed as annually thereafter reported for valuation and assessment by the department. [C31, 35, §7103-d5; C39, §7103.05; […]
438.6 Additional corrective statements. On or before the first day of April of each subsequent year, such company shall, in like manner, report all real estate acquired for any of the pipeline purposes above named during the preceding calendar year; and also, a list of any real estate, previously reported, disposed of during the same […]
438.7 Consolidated list of real estate. The department of revenue shall, by some convenient method of binding, arrange the statements required to be made by sections 438.4 through 438.6 so as to form a consolidated list of all real estate reported to the department as being owned or used for pipeline purposes within the state […]
438.8 Gross earnings. For the purpose of making reports to the department of revenue, the gross earnings of a pipeline company, owning or operating a line or lines within this state, shall be computed and reported by said company upon such bases as the director may by rule require. [C31, 35, §7103-d8; C39, §7103.08; C46, […]
438.9 Accounts — regulation. The director of revenue may prescribe such rules with respect to the keeping of accounts by the pipeline companies doing business or having property in this state as will insure the accurate division of the accounts and the information to be reported, and uniformity in reporting the same to the department. […]
