438.5 - STATEMENT DEEMED PERMANENT. - Iowa Statutes

438.5 STATEMENT DEEMED PERMANENT. Only one such detailed statement by any pipeline company shall be necessary, and when received by the director 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 director.          Section History: Early Form [C31, 35, § 7103-d5; C39, § 7103.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 438.5]          Section History: Recent Form 2003 Acts, ch 145, §286 Referred to in § 438.7