309.1  Definitions.

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.  "Department" means the state department of transportation.

3.  "Fiscal year" means the period of twelve months beginning on July 1 and ending on June 30.

Section History: Early form

  [C75, 77, 79, 81, § 309.1]

Section History: Recent form

  84 Acts, ch 1102, § 2; 2000 Acts, ch 1148, §1

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