Iowa Code
Chapter 445 - TAX COLLECTION
Section 445.55 - Fees collectible.

445.55 Fees collectible.
The county treasurer collecting taxes so certified into another county shall, in addition to the interest, fees, and costs on delinquent taxes, assess a collection fee of twenty percent on the whole amount of the taxes, inclusive of the interest, fees, and costs on the taxes.
[C73, §863; C97, §1411; C24, 27, 31, 35, 39, §7230; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.55]
91 Acts, ch 191, §51
Referred to in §445.56

Structure Iowa Code

Iowa Code

Title X - FINANCIAL RESOURCES

Chapter 445 - TAX COLLECTION

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 445.15 - Limitations.

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 445.28 - Tax lien.

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 445.56 - Return.

Section 445.57 - Monthly apportionment.

Section 445.60 - Refunding erroneous tax.

Section 445.61 - Sale for erroneous tax.

Section 445.62 - Abatement or refund in case of loss.

Section 445.63 - Abatement of taxes.