Iowa Code 418.1 – Definitions
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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.
Terms Used In Iowa Code 418.1
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
- property: includes personal and real property. See Iowa Code 4.1
- year: means twelve consecutive months. See Iowa Code 4.1
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.