Iowa Code

Iowa Code § 561.26 (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 22:01:00 2025 Iowa Code 2026, Chapter 561 (25, 0)