Iowa Code § 478.8 (2026)
Valuation of franchise
No financial consideration shall be charged for such franchise. In fixing the value for rate-making purposes of the property of any person, company, or corporation owning it or operating under it, no account shall be taken of, and no increased value shall be allowed for, any such franchise, except that the reasonable cost to the petitioners of obtaining said franchise may be included in the cost of constructing said line. [C24, 27, 31, 35, 39, §8315; C46, 50, 54, 58, 62, §489.7; C66, 71, 73, 75, §489.8; C77, 79, 81, §478.8]\n\nTue Dec 09 22:08:10 2025 Iowa Code 2026, Chapter 478 (39, 1) §478.9, ELECTRIC TRANSMISSION LINES 6
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