357I.1 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Board” means the board of supervisors of a county.
2. “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.
3. “District” means a benefited secondary road services district.
4. “Trustee” means a trustee of a district.
2008 Acts, ch 1124, §21