24.2 - DEFINITION OF TERMS.
24.2 DEFINITION OF TERMS.
As used in this chapter and unless otherwise required by the
context:
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. The words "certifying board" shall mean any public body
which has the power or duty to certify any tax to be levied or sum of
money to be collected by taxation.
3. The words "fiscal year" shall mean the period of twelve
months beginning on July 1 and ending on the thirtieth day of June.
The fiscal year of cities, counties, and other political
subdivisions{ of the state shall begin July 1 and end the following
June 30.
4. The words "levying board" shall mean board of supervisors
of the county and any other public body or corporation that has the
power to levy a tax.
5. "Municipality" means a public body or corporation that has
power to levy or certify a tax or sum of money to be collected by
taxation, except a county, city, drainage district, township, or road
district.
6. The words "state board" shall mean the state appeal board
as created by section 24.26.
7. The word "tax" shall mean any general or special tax
levied against persons, property, or business, for public purposes as
provided by law, but shall not include any special assessment nor any
tax certified or levied by township trustees. Section History: Early Form
[C24, 27, 31, 35, 39, § 369; C46, 50, 54, 58, 62, 66, 71, 73,
75, 77, 79, 81, § 24.2] Section History: Recent Form
83 Acts, ch 123, § 30, 209; 2000 Acts, ch 1148, §1; 2002 Acts, ch
1119, §200, 201
Referred to in § 24.20, 74.1, 331.433, 384.2
ncludes school districts, see § 8.51