COMPILED CODE - Iowa Legislature - State of Iowa

304
§§ 4514-4589. THE LOCAL ASSESSOR. Tit. XIV, Ch. 13.
17 tions used or purchased by them for the purposes of such gas or water-
18 works, electric light plants, electric or cable railways, elevated street
19 railways or street railways operated by animal power, including the
20 rolling stock of such railways and street railways, and the animals
21 belonging to such street railways operated by animal power, shall be
22 listed and assessed in the assessment district where usually housed or
23 kept. The actual value of the capital stock over and above that of the
24 above listed property shall be listed and assessed as prescribed in sec-
25 tion forty-five hundred thirteen of the compiled code.
[C, '97, § 1343.]
CHAPTER 5.
CORPORATION STOCK.
NO change made SECTION 4514. Valuation of corporation stock.
by 39 G. A. but
é??ta d pî?nSng re Sf 1 If the assessor is not satisfied with the appraisement and valuacompiied
code. g tion fumished as provided in section forty-five hundred thirteen of the
3 compiled code, he may make a valuation of the shares of stock based
4 upon the facts contained in the statements above required, or upon any
5 information within his possession, or that shall come to him, and shall,
6 in either case, assess to the owners the stock at the valuation made by
7 him. If the officers of any corporation refuse or neglect to make the
8 statement required, the assessor shall make a valuation of the capital
9 stock of the defaulting corporation from the best information obtain-
10 able. In deducting, under the provisions of this title, the value of real
11 estate from the actual value of the properties, shares or capital stock
12 of any person, firm, association or corporation, the actual value at
13 which said real estate is valued by the assessor or other taxing officer
14 or body where the same is assessed shall be the value thereof.
[C, '97, § 1324.]
CHAPTER 13.
THE LOCAL ASSESSOR.
SECTION 4589. Meeting of assessors.
1 The county auditor of each county shall, before the third day of
2 January annually, issue a call to all the assessors of his county to
3 meet at his office, or some other place at the county seat, within ten
4 days for consultation, and to receive from such auditor such informa-
5 tion as shall tend to the proper discharge by them of their official
6 duties. It shall be the duty of each of such assessors to attend such
7 meeting, and they shall be allowed pay of one day for such attendance,
8 and mileage at ten cents per mile one way.
[C, '97, § 1359 ; 39 G. A., ch. 121, § 1.]
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