Iowa Code § 448.17A (2026)

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 22:11:09 2025 Iowa Code 2026, Chapter 448 (23, 0)