434.22 - LEVY AND COLLECTION OF TAX. - Iowa Statutes

434.22 LEVY AND COLLECTION OF TAX. At the first meeting of the board of supervisors held after said statement 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 order stating the length of the main track and the assessed value of each railway lying in each city, township, or lesser taxing district in its county, through or into which the railway extends, as fixed by the director of revenue, which shall constitute the taxable value of the property for taxing purposes; and the taxes on the property, when collected by the county treasurer, shall be disposed of as other taxes. The county auditor shall transmit a copy of the order to the council or trustees of the city or township.          Section History: Early Form [C73, § 1321; C97, § 1338; C24, 27, 31, 35, 39, § 7067; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 434.22]          Section History: Recent Form 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §55 Referred to in § 331.512, 331.559