446.34 School, agricultural college, or university land.
When any school, agricultural college, or university land sold on credit is sold for taxes, the purchaser shall acquire only the interest of the original purchaser therein, and no sale of any such lands for taxes shall prejudice the rights of the state, agricultural college, or university. In all cases where the real estate is mortgaged or otherwise encumbered to the school, agricultural college, or university fund, the interest of the person who holds the fee shall alone be sold for taxes, and in no case shall the lien or interest of the state be affected by any sale thereof. The foregoing provision shall include all lands exempt from taxation by law, and any legal or equitable estate therein held, possessed, or claimed for any public purpose, and no assessment or taxation of such lands, nor the payment of any such tax by any person, or the sale and conveyance for taxes of any such lands, shall in any manner affect the right or title of the public therein, or confer upon the purchaser or person who pays such taxes any right or interest in such land.
[R60, §810, 811; C73, §900; C97, §1435; C24, 27, 31, 35, 39, §7268; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.34]
Structure Iowa Code
Section 446.2 - Notice of sale.
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 446.21 - Assignment of certificate to bondholder.
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.