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.
Iowa Code § 438.7
2003 Acts, ch 145, § 286; 2015 Acts, ch 109, §51, 75; 2021 Acts, ch 80, § 275
2003 Acts, ch 145, §286