99.28 Certification and payment of mulct tax.
The clerk of said court shall make and certify a return of the imposition of the mulct tax forthwith to the county auditor, who shall enter the same as a tax upon the property, and against the persons upon which or whom the lien was imposed, as and when the other taxes are entered, and the same shall be and remain a lien on the land upon which such lien was imposed until fully paid. Any such lien imposed while the tax books are in the hands of the auditor shall be immediately entered in the tax books. The payment of the mulct tax shall not relieve the persons or property from any other penalties provided by law.
[SS15, §4944-h8; C24, 27, 31, 35, 39, §1614; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.28]
2016 Acts, ch 1073, §24
Referred to in §331.512, 602.8102(24)
Structure Iowa Code
Title III - PUBLIC SERVICES AND REGULATION
Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING
Section 99.1A - Houses of prostitution or other nuisances.
Section 99.2 - Injunction — procedure.
Section 99.3 - Notice — temporary writ — without bond.
Section 99.4 - Owner defined — notice.
Section 99.6 - Temporary restraining order.
Section 99.7 - Writ — how served.
Section 99.9 - Mutilation or removal of notice.
Section 99.12 - Scope of injunction.
Section 99.16 - Delay in trial.
Section 99.18 - Violation of injunction.
Section 99.21 - Abatement — sale of property.
Section 99.23 - Breaking and entering closed building — punishment.
Section 99.24 - Duty of county attorney.
Section 99.26 - Release of property.
Section 99.28 - Certification and payment of mulct tax.
Section 99.29 - Collection of mulct tax.