Iowa Code
Chapter 446 - TAX SALES
Section 446.23 - Resale.

446.23 Resale.
The person purchasing a tax sale certificate against any parcel shall immediately pay to the county treasurer the total amount bid. Upon failure to do so the parcel is again offered as if no such sale had been made. These payments may be made in the funds receivable in payment of taxes.
[C51, §502; R60, §768; C73, §878; C97, §1426; C24, 27, 31, 35, 39, §7257; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.23]
91 Acts, ch 191, §74

Structure Iowa Code

Iowa Code

Title X - FINANCIAL RESOURCES

Chapter 446 - TAX SALES

Section 446.1 - Sale shown.

Section 446.2 - Notice of sale.

Section 446.3

Section 446.4

Section 446.5

Section 446.6

Section 446.7 - Annual tax sale.

Section 446.9 - Notice of sale — service — publication — costs.

Section 446.10 - Publication costs and service fees.

Section 446.11 - Substituted service.

Section 446.12 - Certificate of publication.

Section 446.13 - Method of describing parcels, etc.

Section 446.14 - Irregularities in advertisement.

Section 446.15 - Offer for sale.

Section 446.16 - Bid — purchaser — bidder registration fee.

Section 446.17 - Sale continued.

Section 446.18 - “Public bidder sale” — notice.

Section 446.19 - County or city as purchaser.

Section 446.19A - Purchase by county or city for use as housing.

Section 446.19B - Public nuisance tax sale — rehabilitation for use as housing.

Section 446.20 - Remedies.

Section 446.21 - Assignment of certificate to bondholder.

Section 446.23 - Resale.

Section 446.24 - Record of sales.

Section 446.25 - Sale adjourned.

Section 446.26 - Responsibility of treasurer to attend tax sale.

Section 446.27 - Liability of treasurer.

Section 446.28 - Subsequent sale.

Section 446.29 - Certificate of purchase.

Section 446.30 - Loss of certificate.

Section 446.31 - Assignment — presumption from deed recitals.

Section 446.32 - Payment of subsequent taxes by purchaser.

Section 446.34 - School, agricultural college, or university land.

Section 446.35 - Assessment to wrong person.

Section 446.36 - Certified copies of records as evidence.

Section 446.37 - Cancellation of sale.

Section 446.38 - Suspended taxes of supplementary assistance recipients.

Section 446.39 - Iowa finance authority statement.

Section 446.45 - Applicable law.