{"data":{"id":"us-ia/iowa-code-441.54","jurisdiction":"us-ia","citation":"Iowa Code § 441.54","heading":"Construction.","body":"Whenever in the laws of this state, the words “assessor” or “assessors” appear, singly or in combination with other words, they shall be deemed to mean and refer to the county or city assessor, as the case may be.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/441.54.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"2c919cab4316ea8ba3de2889f7ae8e59dd08d85ea03508e686476dbda0e6c60f","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-441.53","next":"us-ia/iowa-code-441.55"},"notice":"GroundRules: Original legal text. Not legal advice."}