445.53 Taxes certified to another county.
In all cases of delinquent taxes, if the person upon whose property the taxes were levied has disposed of or removed the property and the treasurer of the county where the taxes were levied can find no property within that county against which those taxes can be collected, the treasurer of the county where those taxes are delinquent shall make out a certified abstract of the taxes and forward it to the treasurer of the county in which the person resides or has property, if the treasurer transmitting the abstract has reason to believe that the delinquent taxes can be collected by that county.
[C73, §861; C97, §1409; SS15, §1409; C24, 27, 31, 35, 39, §7228; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.53]
91 Acts, ch 191, §49
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.