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Terms Used In Iowa Code 12B.8

  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • year: means twelve consecutive months. See Iowa Code 4.1
 The board of supervisors shall make a statement of state dues to the auditor of state, showing all charges against the treasurer during the treasurer’s term of office, and all credits made, the delinquent taxes and other unfinished business charged over to the treasurer’s successor, and the amount of money paid over to the treasurer’s successor, showing to what year and to what account the amount so paid over belongs.