441.54 Construction. Whenever in the laws of this state, the words 'assessor' or 'assessors' appear, singly or in combination with other words, they shall be deemed to mean and refer to the county or city assessor, as the case may be. [C50, 54, 58, §441.29, 442.13; C62, 66, 71, 73, 75, 77, 79, 81, §441.54]
Iowa Legal Code