IOWA STATUTES AND CODES
438.19 - SCOPE OF CHAPTER.
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. Section History: Early Form [C31, 35, § 7103-d19; C39, § 7103.19; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 438.19]
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