Iowa § 438.14 - 438.14 Valuation and certification.
Full text of Iowa Iowa Code § 438.14 — 438.14 Valuation and certification., with citation guidance and answers to common questions.
§ 438.14. 438.14 Valuation and certification.
The department of revenue shall on or before October 31 each year determine the value of pipeline property located in each taxing district of the state, and in fixing the value shall take into consideration the structures, equipment, pumping stations, etc., located in the taxing district, and shall transmit to the county auditor of each such county through and into which any pipeline may extend, a statement showing the assessed value of the property in each of the taxing districts of the county. The property shall then be taxed in the county and lesser taxing districts, based upon the valuation so certified, in the same manner as in other property. [C31, 35, §7103-d14; C39, §7103.14; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.14] 2003 Acts, ch 145, §286; 2009 Acts, ch 60, §15; 2015 Acts, ch 109, §57, 75 Referred to in §331.512, 438.15 Fri Dec 12 20:26:08 2025 Iowa Code 2026, Section 438.14 (18, 0)
Frequently Asked Questions About Iowa § 438.14
What does Iowa Code § 438.14 cover?
Section 438.14 ("438.14 Valuation and 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 § 438.14?
A common citation format is "Iowa Code § 438.14" (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 § 438.14 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.