Iowa Code § 428.20
Definitions
Iowa · Iowa Code Chapter 428 — Listing Property for Taxation · Status: effective
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- Iowa Code § 428.20, Definitions, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248195
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Full text
1. As used in this chapter, unless the context otherwise requires, “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. A person who purchases, receives, or holds personal property of any description for the purpose of adding to its value by a process of manufacturing, refining, purifying, combining of different materials, or by the packing of meats, with a view to selling the property for gain or profit, is a “manufacturer” for the purposes of this Title.*