438.7 Consolidated list of real estate. The department of revenue shall, by some convenient method of binding, arrange the statements required to be made by sections 438.4 through 438.6 so as to form a consolidated list of all real estate reported to the department as being owned or used for pipeline purposes within the state of Iowa. [C31, 35, §7103-d7; C39, §7103.07; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.7] 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §51, 75; 2021 Acts, ch 80, §275
Iowa Legal Code