Iowa Code
Chapter 420 - SPECIAL CHARTER CITIES
Section 420.232 - Lien between vendor and vendee.

420.232 Lien between vendor and vendee.
As between vendor and vendee, such lien shall attach to real estate on the thirty-first day of December following the levy, unless otherwise provided in this chapter.
[C97, §1015; C24, 27, 31, 35, 39, §6881; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.232]

Structure Iowa Code

Iowa Code

Title IX - LOCAL GOVERNMENT

Chapter 420 - SPECIAL CHARTER CITIES

Section 420.41 - Applicability of provisions.

Section 420.43 - Application of certain terms.

Section 420.44 - Unliquidated claim — limitation of action.

Section 420.45 - Claims for personal injury — limitation.

Section 420.126 - City convention.

Section 420.127 - Delegates elected.

Section 420.128 - Chairperson and secretary.

Section 420.129 - Term.

Section 420.130 - Affidavit of candidacy.

Section 420.131 - Members from each precinct.

Section 420.132 - Committee meetings — vacancies.

Section 420.133 - Returns of election.

Section 420.134 - Certified list of those elected.

Section 420.135 - Elected delegates.

Section 420.136 - Duties of city clerk.

Section 420.137 - Applicable laws.

Section 420.155 - Waterfront improvement — fund.

Section 420.157 - Bonds.

Section 420.165 - Grants of state lands — erection of structures.

Section 420.190 - Garbage can tax — assessment against property.

Section 420.206 - Levy and collection.

Section 420.207 - Taxation in general.

Section 420.213 - Collection procedure.

Section 420.214 - Sale of real estate — notice.

Section 420.215 - Cost of publication.

Section 420.216 - Sufficiency of notice.

Section 420.217 - Irregularities disregarded.

Section 420.218 - Demand unnecessary.

Section 420.219 - Adjournment of sale.

Section 420.220 - City tax sale after public bidder sale.

Section 420.221 - Tax deed to county — city’s option to purchase — city tax levies.

Section 420.222 - Unpaid city taxes certified to county auditor.

Section 420.223 - Purchase by city at tax sale.

Section 420.224 - Limitation on resale by city.

Section 420.225 - City subrogated to county’s rights — payment procedure.

Section 420.226 - City clerk makes purchases.

Section 420.227 - Notice of expiration of redemption period.

Section 420.228 - City may compromise tax — effect.

Section 420.229 - Delinquent city taxes — exclusive collection procedure.

Section 420.230 - Tax list.

Section 420.231 - Lien on real estate.

Section 420.232 - Lien between vendor and vendee.

Section 420.233 - Stocks of goods.

Section 420.234 - When lien attaches.

Section 420.235 - Tax receipt.

Section 420.236 - Payment refused — receipt made conclusive.

Section 420.237 - Certificate of purchase.

Section 420.238 - Redemption — terms.

Section 420.239 - Certificate of redemption.

Section 420.240 - Redemption statutes applicable.

Section 420.241 - Deed — when executed.

Section 420.242 - Different parcels.

Section 420.243 - Formal execution.

Section 420.244 - Force and effect.

Section 420.245 - Rights and remedies.

Section 420.246 - Tax and deed statutes applicable.

Section 420.247 - Failure to obtain deed — cancellation of sale.

Section 420.248 - Penalty or interest on unpaid taxes.

Section 420.286 - Procedure.

Section 420.287 - Proclamation of result.

Section 420.288 - Submission at special election.