446.36 Certified copies of records as evidence.
The information in the county system of the office of the county treasurer, or a copy properly certified, is sufficient evidence to prove the sale of a parcel at tax sale, the redemption of the parcel, or the payment of taxes on it.
[R60, §788; C73, §905; C97, §1451; C24, 27, 31, 35, 39, §7270; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.36; 81 Acts, ch 117, §1230]
91 Acts, ch 191, §85
Referred to in §420.245
Similar provision, §622.43
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.