Iowa Code Title I. State Sovereignty and Management [Chs. 1-38D] § 24.2. Definition of terms

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  1 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.