2014 Iowa Code
TITLE XIV - PROPERTY
SUBTITLE 2 - REAL PROPERTY — GIFTS
CHAPTER 561 - HOMESTEAD
SECTION 561.26 - 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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