{"data":{"id":"us-ia/iowa-code-428.20","jurisdiction":"us-ia","citation":"Iowa Code § 428.20","heading":"Definitions.","body":"1. 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.\n2. A person who purchases, receives, or holds personal property of any description for the purpose of adding to its value by a process of manufacturing, refining, purifying, combining of different materials, or by the packing of meats, with a view to selling the property for gain or profit, is a “manufacturer” for the purposes of this Title.*","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 428 - LISTING PROPERTY FOR TAXATION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/428.20.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"effa26ce8306fb2195589f6c745c52cc39c5b0166649a295478e42038f3a13b7","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-428.19","next":"us-ia/iowa-code-428.21"},"notice":"GroundRules: Original legal text. Not legal advice."}