Iowa Code
Chapter 353 - COUNTY LIMESTONE QUARRIES
Section 353.1 - Definitions.

353.1 Definitions.
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