386.1 - DEFINITIONS.

        386.1  DEFINITIONS.         As used in this chapter, unless the context requires otherwise:         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.  "Cost" of any improvement or self-liquidating improvement      includes construction contracts and the cost of engineering,      architectural, technical, and legal services, preliminary reports,      property valuations, estimates, plans, specifications, notices,      acquisition of real and personal property, consequential damages or      costs, easements, rights-of-way, supervision, inspection, testing,      publications, printing and sale of bonds, interest during      construction and for not more than six months thereafter, and      provisions for contingencies.         3.  "District" means a self-supported municipal improvement      district which may be created and the property therein taxed in      accordance with this chapter.         4.  "Improvement" means any of the following:         a.  All or any part of a city enterprise as defined in section      384.24, subsection 2.         b.  Public improvements as defined in section 384.37,      subsection 19.         c.  Those structures, properties, facilities or actions, the      acquisition, construction, improvement, installation, reconstruction,      enlargement, repair, equipping, purchasing, or taking of which would      constitute an essential corporate purpose or general corporate      purpose as defined in section 384.24, subsections 3 and 4.         5.  "Property" means real property as defined in section 4.1,      subsection 13, and in section 427A.1, subsection 1, paragraph      "h".         6.  "Property owner" or "owner" means the owner of      property, as shown by the transfer books in the office of the county      auditor of the county in which the property is located.         7.  "Self-liquidating improvement" means any facility or      property proposed to be leased in whole or in part to any person or      governmental body to further the corporate purposes of the city and:         a.  To aid in the commercial development of the district.         b.  To further the purposes of the districts; or         c.  Not substantially reduce the city's property tax base.         8.  The use of the conjunctive "and" includes the disjunctive      "or" and the use of the disjunctive "or" includes the      conjunctive "and", unless the context clearly indicates      otherwise.         9.  All definitions in section 362.2 are incorporated by reference      as a part of this chapter, except as provided in subsection 5.  
         Section History: Early Form
         [C77, 79, 81, § 386.1] 
         Section History: Recent Form
         84 Acts, ch 1179, § 1; 2000 Acts, ch 1148, §1; 2002 Acts, ch 1119,      §200, 201