Iowa § 437.9 - 437.9 County assessment — certification.
Full text of Iowa Iowa Code § 437.9 — 437.9 County assessment — certification., with citation guidance and answers to common questions.
§ 437.9. 437.9 County assessment — certification.
The department of revenue shall, for the purpose of determining what amount shall be assessed to any one of the companies in each county of the state into which the line or lines of the company extend, multiply the assessed or taxable value per mile of line of the company, as ascertained according to the provisions of this chapter, by the number of miles of line in each of the counties, and the result thereof shall be certified by the department to the several county auditors of the respective counties into, over, or through which the line or lines extend. [SS15, §1346-n; C24, 27, 31, 35, 39, §7097; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.9] 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §44, 75; 2017 Acts, ch 54, §54 Referred to in §437.10, 437.11 Fri Dec 12 20:25:29 2025 Iowa Code 2026, Section 437.9 (19, 0)
Frequently Asked Questions About Iowa § 437.9
What does Iowa Code § 437.9 cover?
Section 437.9 ("437.9 County assessment — certification.") 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 § 437.9?
A common citation format is "Iowa Code § 437.9" (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 § 437.9 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.