Iowa Code

Iowa Code § 437.1 (2026)

Definitions

✓ current as of July 2026

Find cases: SyfertCases citing this section IA-LEGlegis.iowa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

As used in this chapter, unless the context otherwise requires:

1. “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.

2. “Company” means an electric cooperative referred to in section 437A.7, subsection 3, paragraph “c”.

3. “Electric cooperative” means an electric utility provider formed or organized as an electric cooperative under the laws of this state or elsewhere.

4. “Transmission lines” means electric lines and associated facilities operating at thirty-four thousand five hundred volts or higher voltage, and substations, transformers, and associated facilities operated at thirty-four thousand five hundred or more volts on the low voltage side. [SS15, §1346-r; C24, 27, 31, 35, 39, §7089; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.1] 95 Acts, ch 83, §25; 98 Acts, ch 1194, §32, 40; 2000 Acts, ch 1148, §1; 2002 Acts, ch 1119, §200, 201 Referred to in §420.207 \n

Notes of Decisions

Cited in 2 cases, 1947–1947 · leading case: Peoples Gas & Elec. Co. v. State Tax Comm'n, 28 N.W.2d 799 (Iowa 1947).

Sort: Relevance Newest Treatment

Peoples Gas & Elec. Co. v. State Tax Comm'n, 28 N.W.2d 799 (Iowa 1947). · cites it 2× “Section 437.1, entitled, “ ‘Company’ defined,” states it includes any association, corporation, etc.”

Cherry v. Bd. of Review, 26 N.W.2d 316 (Iowa 1947). · cites it 2× “The shares of capital stock of telegraph and telephone companies, freight line and equipment companies, transmission line companies as defined in section 437.1, express companies, corporar tions engaged in merchandising as defined in section 428.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.