Iowa § 437.1 Definitions

Iowa Statutes

§ 437.1 — Definitions

Iowa § 437.1

Title XFINANCIAL RESOURCES

Ch. 437ELECTRIC TRANSMISSION LINES TAX

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Bluebook

Iowa Code § 437.1 (2026).

Text

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.

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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.