IOWA STATUTES AND CODES
353.1 - DEFINITIONS.
353.1 DEFINITIONS. 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. Section History: Recent Form 2000 Acts, ch 1148, §1 See § 189.1 for additional definitions applicable to this chapter
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