Iowa Code ch. 445 – Tax Collection | Midpage

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Iowa Code

Chapter 445

Iowa Code ch. 445

Tax Collection

445.1Definition of terms 445.2Duty of county treasurer 445.3Actions authorized 445.4Statutes applicable — attachment — damages 445.5Statement and receipt 445.10Former delinquent taxes 445.11Special assessment levy submitted 445.12Additional data for special assessments 445.14Entries on the county system 445.15Limitations 445.16Abatement or compromise of tax 445.18Effect of compromise payment or abatement 445.22Subsequent collection 445.23Statement of taxes due 445.24Effect of statement and receipt 445.28Tax lien 445.30Lien between vendor and purchaser 445.32Liens on buildings or improvements 445.36Payment — installments 445.36APartial payments 445.37When delinquent 445.38Apportionment 445.39Interest on delinquent taxes 445.41When interest omitted 445.53Taxes certified to another county 445.54Collection in such case 445.55Fees collectible 445.56Return 445.57Monthly apportionment 445.60Refunding erroneous tax 445.61Sale for erroneous tax 445.62Abatement or refund in case of loss 445.63Abatement of taxes