{"data":{"id":"us-ia/iowa-code-434.1","jurisdiction":"us-ia","citation":"Iowa Code § 434.1","heading":"Definitions.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 434 - RAILWAY COMPANIES TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/434.1.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"95ca9ee799b604ddc220c61e7565838dc86029ab8b2f40eef99951199ccc7c70","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-432a.9","next":"us-ia/iowa-code-434.2"},"notice":"GroundRules: Original legal text. Not legal advice."}