2025 Session
Last amended: 1949 session
§ 273.35 — Gas and Water Companies
Plain-Language Summary
Gas and water company personal property is taxed where it is located, not where the company headquarters is.
273.35 GAS AND WATER COMPANIES.
The personal property of gas and water companies shall be listed and assessed in the town or district where located, without regard to where the principal or other place of business of the company may be located.
History:
(2011) RL s 828; 1949 c 449 s 1
History: History: (2011) RL s 828; 1949 c 449 s 1
Practical Notes
Gas and water utility property is assessed in the town or district where it physically sits.