(1) When the term “lands” is used in this chapter in reference to taxation, it shall not be held to include improvements thereon; but the roadbed of railway lines within diking districts shall be subject to taxation for diking purposes.
(2) For purposes of this chapter, duties prescribed for the county surveyor may also be performed by the county engineer if the county employs a registered professional engineer. [Amended by 1965 c.286 §1]
Section: 551.010 551.020 551.030 551.040 551.050 551.060 551.070 551.080 551.090 551.100 551.110 551.120 551.130 551.140 551.150 NextLast modified: August 7, 2008