Iowa Code § 437.15

Reassessment — procedure and requirements
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Sections 433.14 and 433.15, Code 2018, and sections 439.1 and 439.2 shall apply to the property of transmission lines which are referred to in section 437.2. [SS15, §1346-t; C24, 27, 31, 35, 39, §7103; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.15]

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