445.1 Definition of terms.
For the purpose of this chapter and chapters 446, 447, and 448, section 331.553, subsection 3, and sections 427.8 through 427.12 and 569.8:
1. “Abate” means to cancel in their entirety all applicable amounts.
2. “Compromise” means to enter into a contractual agreement for the payment of taxes, interest, fees, and costs in amounts different from those specified by law.
3. “County system” means a method of data storage and retrieval as approved by the auditor of state including, but not limited to, tax lists, books, records, indexes, registers, or schedules.
4. “Legal representative” means a parent, guardian, or conservator of a person with a legal disability, a person appointed by a court to act on behalf of a person with a legal disability, or a person acting on behalf of a person with a legal disability pursuant to a power of attorney.
5. “Parcel” means each separate item shown on the tax list, manufactured or mobile home tax list, schedule of assessment, or schedule of rate or charge.
6. “Person with a legal disability” means a minor or a person of unsound mind.
7. “Rate or charge” means an item, including rentals, legally certified to the county treasurer for collection as provided in sections 169C.6, 331.465, 331.489, 358.20, 359A.6, 364.11, 364.12, and 468.589 and section 384.84, subsection 4.
8. “Taxes” means an annual ad valorem tax, a special assessment, a drainage tax, a rate or charge, and taxes on homes pursuant to chapter 435 which are collectible by the county treasurer.
9. “Total amount due” means the aggregate total of all taxes, penalties, interest, costs, and fees due on a parcel.
[R60, §751; C73, §846; C97, §1390; C24, 27, 31, 35, 39, §7184; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.1]
86 Acts, ch 1139, §2; 91 Acts, ch 191, §26; 92 Acts, ch 1163, §85; 93 Acts, ch 73, §5; 95 Acts, ch 57, §11; 2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80; 2010 Acts, ch 1118, §9; 2018 Acts, ch 1039, §1
Referred to in §6B.1, 11.1, 12B.1, 24.2, 35B.1, 43.2, 50.1, 62.1, 64.1, 65.1, 66.1, 69.1, 96.1B, 99.1, 144.1, 161A.3, 169C.1, 177A.2, 230.1, 257B.1, 306.2, 309.1, 311.1, 317.1, 321A.1, 331.552, 331.559, 347B.1, 353.1, 354.2, 357.1, 357C.1, 357D.1, 357E.1, 357F.1, 357G.1, 357I.1, 358.1, 358C.1, 359.1, 359A.1, 364.22, 380.1, 384.120, 386.1, 420.43, 422.3, 425.11, 426A.1, 426C.1, 427.8, 427.12, 428.20, 433.12, 434.1, 435.1, 437.1, 437A.3, 438.2, 440.1, 441.53, 443.23A, 444.8A, 445.37, 446.7, 447.9, 448.17A, 449.1, 460.101, 468.3, 556F.1, 557C.2, 558.1B, 558.5, 561.26, 595.1, 614.13A, 657.2A, 657A.12, 658.1, 717B.1
Structure Iowa Code
Section 445.1 - Definition of terms.
Section 445.2 - Duty of county treasurer.
Section 445.3 - Actions authorized.
Section 445.4 - Statutes applicable — attachment — damages.
Section 445.5 - Statement and receipt.
Section 445.6 - Application to waive tax statement requirements.
Section 445.10 - Former delinquent taxes.
Section 445.11 - Special assessment levy submitted.
Section 445.12 - Additional data for special assessments.
Section 445.14 - Entries on the county system.
Section 445.16 - Abatement or compromise of tax.
Section 445.18 - Effect of compromise payment or abatement.
Section 445.22 - Subsequent collection.
Section 445.23 - Statement of taxes due.
Section 445.24 - Effect of statement and receipt.
Section 445.30 - Lien between vendor and purchaser.
Section 445.32 - Liens on buildings or improvements.
Section 445.36 - Payment — installments.
Section 445.36A - Partial payments.
Section 445.37 - When delinquent.
Section 445.38 - Apportionment.
Section 445.39 - Interest on delinquent taxes.
Section 445.41 - When interest omitted.
Section 445.53 - Taxes certified to another county.
Section 445.54 - Collection in such case.
Section 445.55 - Fees collectible.
Section 445.57 - Monthly apportionment.
Section 445.60 - Refunding erroneous tax.
Section 445.61 - Sale for erroneous tax.