Iowa § 434.16 - 434.16 Assessment of sleeping and dining cars.
Full text of Iowa Iowa Code § 434.16 — 434.16 Assessment of sleeping and dining cars., with citation guidance and answers to common questions.
§ 434.16. 434.16 Assessment of sleeping and dining cars.
The department of revenue shall, at the time of the assessment of other railway property for taxation, assess for taxation the average number of sleeping and dining cars as provided in section 434.6 so used by such corporation each month and the assessed value of said cars shall bear the same proportion to the entire value thereof that the monthly average number of miles such cars have been run or operated within the state shall bear to the monthly average number of miles such cars have been used or operated within and without the state. Such valuation shall be in the same ratio as that of the property of individuals, and shall be added to the assessed valuation of the corporation, fixed under section 434.15. [C97, §1341; C24, 27, 31, 35, 39, §7061; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.16] 2003 Acts, ch 145, §286; 2008 Acts, ch 1031, §51; 2015 Acts, ch 109, §35, 75 See §441.21 Fri Dec 12 20:25:04 2025 Iowa Code 2026, Section 434.16 (18, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 434.16
What does Iowa Code § 434.16 cover?
Section 434.16 ("434.16 Assessment of sleeping and dining cars.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 434.16?
A common citation format is "Iowa Code § 434.16" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 434.16 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.