Iowa Code

Iowa Code § 384.120 (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\n\nTue Dec 09 22:13:33 2025 Iowa Code 2026, Chapter 384 (48, 2)