COMPILED CODE - Iowa Legislature - State of Iowa

Tit. XIV, Ch. 2.
303
LISTING IN GENERAL. § 4501.
92 The property, to the same extent, of the widow remaining un-
93 married and of the minor child or children of any such deceased
94 soldier, sailor or marine.
95 All persons named in this subsection shall receive a reduction
96 equal to their exemption, to be made from the homestead, if any;
97 otherwise from other property owned by said persons. Such exemp-
98 tion shall only extend to the period during which such persons remain
99 the owner of such property.
100 The beneficiary of exemption allowed by this subsection shall file
101 with the assessor a statement under oath that he is the owner of the
102 property on which the exemption is claimed.
103 If no such statement is filed, no exemption shall be allowed by
104 the assessor, but may be allowed by the board of supervisors if such
105 statement is filed before September first of the year for which the
106 same is claimed.
107 It shall be the duty of every assessor annually to make out a list
108 of such soldiers, sailors, marines, nurses, widows and husbands, and
109 to return such list to the county auditor upon forms to be furnished
110 by such auditor for that purpose ; but the failure on the part of any
111 assessor so to do shall not affect the validity of any exemption.
112 8. The accumulations and funds held or possessed by fraternal
113 beneficiary associations for the purposes of paying the benefits con-
114 templated by section fifty-five hundred fifty-two of the compiled code,
115 or for the payment of the expenses of such association.
[C, '51, § 455; R., '60, § 711; C, '73, § 797; C, '97, § 1304;
S. S., '15, § 1304 ; 37 G. A., ch. 191, § 1 ; 38 G. A., chs. 115,
214, 257, 377; 39 G. A., ch. 15, § 1 ; 39 G. A., ch. 144, §§
2-6 ; 39 G. A., ch. 281, §§1,2.]
CHAPTER 2.
LISTING IN GENERAL.
SECTION 4501. Water and gas works—electric plants—street railways.
1 The lands, buildings, machinery and mains belonging to individ-
2 uals or corporations operating waterworks or gasworks; the lands,
3 buildings, machinery, tracks, poles and wires belonging to individuals
4 or corporations furnishing electric light or power; the lands, build-
5 ings, machinery, poles, wires, overhead construction, tracks, cables,
6 conduits and fixtures belonging to individuals or corporations operat-
7 ing railways by cable or electricity, or operating elevated street rail-
8 ways; and the lands, buildings, tracks and fixtures of street railways
9 operated by animal power, shall be listed and assessed in the assess-
10 ment district where the same are situated. But where any such prop-
11 erty except the capital stock is situated partly within and partly with-
12 out the limits of a city or town, such portions of the said plant shall
13 be assessed separately, and the portion within the said city or town
14 shall be assessed as above provided, and the portion without the said
15 city or town shall be assessed in the district or districts in which it is
16 located. All the personal property of such individuals and corpora-
No change made
by 89 G. A. but reprinted
to correct
error in printing of
compiled code.