443.4 Tax list delivered — informality and delay.
The county auditor shall make an entry upon the tax list showing what it is, for what county and year, and deliver it to the county treasurer on or before June 30, taking the treasurer’s receipt therefor; and such list shall be a sufficient authority for the treasurer to collect the taxes therein levied. No informality therein, and no delay in delivering the same after the time above specified, shall affect the validity of any taxes, sales, or other proceedings for the collection of such taxes.
[C51, §487; R60, §748; C73, §843; C97, §1387; C24, 27, 31, 35, 39, §7147; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.4]
Referred to in §331.512, 354.11
Structure Iowa Code
Section 443.1 - Consolidated tax.
Section 443.3 - Correction — tax apportioned.
Section 443.4 - Tax list delivered — informality and delay.
Section 443.6 - Corrections by auditor.
Section 443.8 - Right of appeal.
Section 443.9 - Adjustment of accounts.
Section 443.10 - Expense — report to supervisors.
Section 443.11 - Procedure on appeal.
Section 443.12 - Corrections by treasurer.
Section 443.13 - Action by treasurer — apportionment.
Section 443.14 - Duty of treasurer.
Section 443.16 - Entry by treasurer — details required.
Section 443.17 - Presumption of two-year ownership.
Section 443.18 - Real estate — duty of owner.
Section 443.19 - Irregularities, errors, and omissions — effect.
Section 443.21 - Assessments certified to county auditor.