Iowa Code § 437A.18 — Tax imposition

1 T A XES ON ELECTRICITY AND NA TURAL G A S PRO VIDERS, §437A .18 437A .18 T ax imposition. An annual statewide property tax of three cents per one thousand dollars of assessed value is imposed upon all property described in sections 437A .16 and 437A .16A on the assessment date of January 1. 98 Acts, ch 1194, §19, 40