§ 420.43 — Application of certain terms

Iowa § 420.43

• Jurisdiction: Iowa
• Title IX: LOCAL GOVERNMENT
• Ch. 420: SPECIAL CHARTER CITIES

Text

1. a. Whenever the words “boards of supervisors”, “county auditor or recorder of deeds”,
and “county treasurer” are used in any section made applicable by this chapter to special
charter cities, the words “city council”, “city clerk” or “city recorder”, and “city collector or
treasurer” shall be respectively substituted.

b. 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.
2. This section shall not be construed as depriving boards of supervisors, county auditors,
and county treasurers of their powers to spread tax levies and collect taxes certified by cities
acting under special charter as provided in section 420.206 and other state law. Nothing
contained in this section shall be deemed to affect the procedure for the assessment of
property by the city or county assessor.

Legislative History

[C97, §958, 1024; S13, §958; C24, 27, 31, 35, 39, §6732; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.43]