Iowa § 438.5 - 438.5 Statement deemed permanent.
Full text of Iowa Iowa Code § 438.5 — 438.5 Statement deemed permanent., with citation guidance and answers to common questions.
§ 438.5. 438.5 Statement deemed permanent.
Only one such detailed statement by any pipeline company shall be necessary, and when received by the department 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 department. [C31, 35, §7103-d5; C39, §7103.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.5] 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §49, 75 Referred to in §438.7 Fri Dec 12 20:26:01 2025 Iowa Code 2026, Section 438.5 (18, 0)
Frequently Asked Questions About Iowa § 438.5
What does Iowa Code § 438.5 cover?
Section 438.5 ("438.5 Statement deemed permanent.") 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 § 438.5?
A common citation format is "Iowa Code § 438.5" (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 § 438.5 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.