Iowa Code

Iowa Code § 357.1 (2026)

Definitions

✓ current as of July 2026

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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. 2000 Acts, ch 1148, §1

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: Rural Water Sys. 1 v. City of Sioux Ctr., 967 F. Supp. 1483 (N.D. Iowa 1997).

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Rural Water Sys. 1 v. City of Sioux Ctr., 967 F. Supp. 1483 (N.D. Iowa 1997). · cites it 5× “Iowa Code § 357.1 . Iowa Code § 357.1 incorporates a two-mile rule applicable to such “benefited water districts” in terms almost identical to those found in Iowa Code § 357A.”

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