Skip to main content
Find a Lawyer

Iowa Code Title IX. Local Government [Chs. 331-420] § 418.1. Definitions

Current as of January 01, 2024 | Updated by Findlaw Staff

For purposes of this chapter, unless the context otherwise requires:

1. “Base year” means the fiscal year ending during the calendar year in which the governmental entity's project is approved by the board under section 418.9.

2. “Board” means the flood mitigation board as created in section 418.5.

3. “Department” means the department of homeland security and emergency management.

4. “Governmental entity” means any of the following:

a. A county.

b. A city.

c. A joint board or other legal or administrative entity established or designated in an agreement pursuant to chapter 28E or 28F between any of the following:

(1) Two or more cities located in whole or in part within the same county.

(2) A county and one or more cities that are located in whole or in part within the county.

(3) A county, one or more cities that are located in whole or in part within the county, and a drainage district formed by mutual agreement under section 468.142 located in whole or in part within the county.

(4) One or more counties, one or more cities that are located in whole or in part within those counties, and one or more sanitary districts established under chapter 358 or a combined water and sanitary district as provided for in sections 357.1B and 358.1B, located in whole or in part within those counties.

5. “Project” means the construction and reconstruction of levees, embankments, impounding reservoirs, or conduits that are necessary for the protection of property from the effects of floodwaters and may include the deepening, widening, alteration, change, diversion, or other improvement of watercourses if necessary for the protection of such property from the effects of floodwaters. A project may consist of one or more phases of construction or reconstruction that are contracted for separately if the larger project, of which the project is a part, otherwise meets the requirements of this subsection.

6. “Retail establishment” means a business operated by a retailer as defined in section 423.1.

7. “Sales tax” means the sales and services tax imposed pursuant to section 423.2.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Iowa Code Title IX. Local Government [Chs. 331-420] § 418.1. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/ia/title-ix-local-government-chs-331-420/ia-code-sect-418-1/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard