445.30 Lien between vendor and purchaser.
As against a purchaser, tax liens attach to a parcel on and after June 30 in each year.
[C97, §1400; S13, §1400; C24, 27, 31, 35, 39, §7204; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.30]
91 Acts, ch 191, §41
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.