Iowa Code § 12B.1: Definitions.
Where this section sits in the code
- Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)
- Chapter 12B - SECURITY OF THE REVENUE
As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
Collected 2026-09-14T19:39:59Z. Source file · JSON