306A.11 What costs included. Cost of relocation or removal shall include the entire amount paid by such utility properly attributable to such relocation or removal except the cost of land or any rights or interest in land, after deducting therefrom any increase in the value of the new facility and any salvage value derived from the old facility. [C62, 66, 71, 73, 75, 77, 79, 81, §306A.11]
Iowa Legal Code