Iowa Code
Iowa Code § 434.17 (2026)
Certification to county auditors
✓ current as of July 2026
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On or before October 31 each year, the department of revenue shall transmit to the county auditor of each county, through and into which any railway may extend, a statement showing the length of the main track within the county, and the assessed value per mile of the same, as fixed by a ratable distribution per mile of the assessed valuation of the whole property. [C73, §1320; C97, §1337; S13, §1337; C24, 27, 31, 35, 39, §7062; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.17] 2003 Acts, ch 145, §286; 2009 Acts, ch 60, §12; 2015 Acts, ch 109, §36, 75 Referred to in §434.22
\nNotes of Decisions
Cited in 1
case, 1964–1964 · leading case: Chicago & Nw. Ry. Co. v. City of Webster City, 127 N.W.2d 115 (Iowa 1964).
Chicago & Nw. Ry. Co. v. City of Webster City, 127 N.W.2d 115 (Iowa 1964). “The City’s objection that this evidence was not the best evidence, was hearsay, and was self-serving, seems to have merit, but, as we do not pass on this issue and do not consider *204 these exhibits, we merely call attention to the provisions of chapter 434, and particularly…”
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