Iowa Code 433.13 – Line operated by railroad
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Terms Used In Iowa Code 433.13
- Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
- Company: includes a city that owns or operates a municipal utility providing local exchange services pursuant to chapter 476. See Iowa Code 433.12
- property: includes personal and real property. See Iowa Code 4.1
No telegraph line shall be assessed which is owned and operated by any railroad company exclusively for the transaction of its business, and which has been duly reported as such in its annual report under the laws providing for the taxation of railroad property.