Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 445 - TAX COLLECTION

Section 445.1 - Definition of terms. - 445.1 Definition of terms. For the purpose of this chapter...

Section 445.2 - Duty of county treasurer. - 445.2 Duty of county treasurer. The county treasurer, after making...

Section 445.3 - Actions authorized. - 445.3 Actions authorized. 1. In addition to all other remedies...

Section 445.4 - Statutes applicable — attachment — damages. - 445.4 Statutes applicable — attachment — damages. 1. Chapter 639...

Section 445.5 - Statement and receipt. - 445.5 Statement and receipt. 1. As soon as practicable after...

Section 445.6 - Application to waive tax statement requirements. - 445.6 Application to waive tax statement requirements. Repealed by 2016...

Section 445.10 - Former delinquent taxes. - 445.10 Former delinquent taxes. The county treasurer shall each year,...

Section 445.11 - Special assessment levy submitted. - 445.11 Special assessment levy submitted. When the levy of a...

Section 445.12 - Additional data for special assessments. - 445.12 Additional data for special assessments. The county system may...

Section 445.14 - Entries on the county system. - 445.14 Entries on the county system. The county treasurer shall...

Section 445.15 - Limitations. - 445.15 Limitations. Nothing contained in sections 443.2 and 445.10 shall...

Section 445.16 - Abatement or compromise of tax. - 445.16 Abatement or compromise of tax. 1. If the county...

Section 445.18 - Effect of compromise payment or abatement. - 445.18 Effect of compromise payment or abatement. When payment is...

Section 445.22 - Subsequent collection. - 445.22 Subsequent collection. Any tax subsequently collected shall be apportioned...

Section 445.23 - Statement of taxes due. - 445.23 Statement of taxes due. Upon request, the county treasurer...

Section 445.24 - Effect of statement and receipt. - 445.24 Effect of statement and receipt. The statement received under...

Section 445.28 - Tax lien. - 445.28 Tax lien. Taxes upon a parcel are a lien...

Section 445.30 - Lien between vendor and purchaser. - 445.30 Lien between vendor and purchaser. As against a purchaser,...

Section 445.32 - Liens on buildings or improvements. - 445.32 Liens on buildings or improvements. If a building or...

Section 445.36 - Payment — installments. - 445.36 Payment — installments. 1. The taxes which become delinquent...

Section 445.36A - Partial payments. - 445.36A Partial payments. 1. As an alternative to the semiannual...

Section 445.37 - When delinquent. - 445.37 When delinquent. 1. a. If the semiannual installment of...

Section 445.38 - Apportionment. - 445.38 Apportionment. If ad valorem or manufactured or mobile home...

Section 445.39 - Interest on delinquent taxes. - 445.39 Interest on delinquent taxes. If the first installment of...

Section 445.41 - When interest omitted. - 445.41 When interest omitted. Interest shall not be added to...

Section 445.53 - Taxes certified to another county. - 445.53 Taxes certified to another county. In all cases of...

Section 445.54 - Collection in such case. - 445.54 Collection in such case. The county treasurer forwarding and...

Section 445.55 - Fees collectible. - 445.55 Fees collectible. The county treasurer collecting taxes so certified...

Section 445.56 - Return. - 445.56 Return. 1. The county treasurer receiving the abstract shall,...

Section 445.57 - Monthly apportionment. - 445.57 Monthly apportionment. 1. On or before the tenth day...

Section 445.60 - Refunding erroneous tax. - 445.60 Refunding erroneous tax. The board of supervisors shall direct...

Section 445.61 - Sale for erroneous tax. - 445.61 Sale for erroneous tax. If a parcel subject to...

Section 445.62 - Abatement or refund in case of loss. - 445.62 Abatement or refund in case of loss. The board...

Section 445.63 - Abatement of taxes. - 445.63 Abatement of taxes. When taxes are owing against a...