254.170. Yield tax, when--value, how determined--rate of tax.
Yield tax, when--value, how determined--rate of tax.
254.170. Whenever a cutting shall be made on lands soclassified, except as otherwise provided in this chapter and inaddition to the local tax, the material so cut shall be subjectto a yield tax on the value as determined under section 254.160and at the rate of six percentum of such value.
(L. 1945 p. 672 § 9, A.L. 1974 H.B. 1210)