There is a newer version of the Iowa Code
2011 Iowa Code
TITLE VIII TRANSPORTATION
SUBTITLE 1 HIGHWAYS AND WATERWAYS
CHAPTER 311 SECONDARY ROAD ASSESSMENT DISTRICTS
311.1 Definitions.
IA Code § 311.1 What's This?
311.1 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
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