434.1 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
Structure Iowa Code
Chapter 434 - RAILWAY COMPANIES TAX
Section 434.2 - When assessed — statement required.
Section 434.6 - Sleeping and dining cars.
Section 434.7 - Gross earnings.
Section 434.8 - Method of accounting.
Section 434.10 - Reports additional.
Section 434.11 - Additional rules and regulations.
Section 434.12 - Refusal to obey.
Section 434.13 - Operating expenses.
Section 434.14 - Amended statement.
Section 434.15 - Assessment of railways.
Section 434.16 - Assessment of sleeping and dining cars.
Section 434.17 - Certification to county auditors.
Section 434.19 - Failure to file.
Section 434.20 - Property assessed by local authorities.