Iowa Code
Chapter 437 - ELECTRIC TRANSMISSION LINES TAX
Section 437.1 - Definitions.

437.1 Definitions.
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

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