445.61 Sale for erroneous tax.
If a parcel subject to taxation is sold for the payment of such erroneous tax, interest, fees, or costs, the error or irregularity in the tax may be corrected at any time provided in this chapter, but this correction does not affect the validity of the sale or the right or title conveyed by a county treasurer’s deed, if the parcel was subject to taxation for any of the purposes for which any portion of the taxes for which the parcel was sold was levied, and the taxes were not paid before the sale, or the parcel redeemed from sale.
[R60, §762; C73, §870; C97, §1417; C24, 27, 31, 35, 39, §7236; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.61]
91 Acts, ch 191, §55
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.