Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 446 - TAX SALES

Section 446.1 - Sale shown. - 446.1 Sale shown. The county treasurer shall designate on the...

Section 446.2 - Notice of sale. - 446.2 Notice of sale. For each parcel sold, the county...

Section 446.3 - 446.3 Repealed by 91 Acts, ch 191, §123, 124.

Section 446.4 - 446.4 Repealed by 91 Acts, ch 191, §123, 124.

Section 446.5 - 446.5 Repealed by 91 Acts, ch 191, §123, 124.

Section 446.6 - 446.6 Repealed by 91 Acts, ch 191, §123, 124.

Section 446.7 - Annual tax sale. - 446.7 Annual tax sale. 1. Annually, on the third Monday...

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

Section 446.10 - Publication costs and service fees. - 446.10 Publication costs and service fees. 1. The compensation for...

Section 446.11 - Substituted service. - 446.11 Substituted service. If the county treasurer cannot procure the...

Section 446.12 - Certificate of publication. - 446.12 Certificate of publication. The county treasurer shall obtain a...

Section 446.13 - Method of describing parcels, etc. - 446.13 Method of describing parcels, etc. In entries required to...

Section 446.14 - Irregularities in advertisement. - 446.14 Irregularities in advertisement. An irregularity or informality in the...

Section 446.15 - Offer for sale. - 446.15 Offer for sale. The county treasurer shall offer for...

Section 446.16 - Bid — purchaser — bidder registration fee. - 446.16 Bid — purchaser — bidder registration fee. 1. The...

Section 446.17 - Sale continued. - 446.17 Sale continued. 1. The county treasurer shall continue the...

Section 446.18 - “Public bidder sale” — notice. - 446.18 “Public bidder sale” — notice. Each county treasurer shall,...

Section 446.19 - County or city as purchaser. - 446.19 County or city as purchaser. 1. When a parcel...

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

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

Section 446.20 - Remedies. - 446.20 Remedies. 1. a. Without limiting the county’s rights under...

Section 446.21 - Assignment of certificate to bondholder. - 446.21 Assignment of certificate to bondholder. In tax sales made...

Section 446.23 - Resale. - 446.23 Resale. The person purchasing a tax sale certificate against...

Section 446.24 - Record of sales. - 446.24 Record of sales. The county treasurer or a designee...

Section 446.25 - Sale adjourned. - 446.25 Sale adjourned. When all the parcels advertised for sale...

Section 446.26 - Responsibility of treasurer to attend tax sale. - 446.26 Responsibility of treasurer to attend tax sale. A county...

Section 446.27 - Liability of treasurer. - 446.27 Liability of treasurer. 1. If the county treasurer, deputy...

Section 446.28 - Subsequent sale. - 446.28 Subsequent sale. If for good cause, a parcel cannot...

Section 446.29 - Certificate of purchase. - 446.29 Certificate of purchase. The county treasurer shall prepare, sign,...

Section 446.30 - Loss of certificate. - 446.30 Loss of certificate. If a certificate of purchase is...

Section 446.31 - Assignment — presumption from deed recitals. - 446.31 Assignment — presumption from deed recitals. 1. The certificate...

Section 446.32 - Payment of subsequent taxes by purchaser. - 446.32 Payment of subsequent taxes by purchaser. The county treasurer...

Section 446.34 - School, agricultural college, or university land. - 446.34 School, agricultural college, or university land. When any school,...

Section 446.35 - Assessment to wrong person. - 446.35 Assessment to wrong person. A sale of a parcel...

Section 446.36 - Certified copies of records as evidence. - 446.36 Certified copies of records as evidence. The information in...

Section 446.37 - Cancellation of sale. - 446.37 Cancellation of sale. After three years have elapsed from...

Section 446.38 - Suspended taxes of supplementary assistance recipients. - 446.38 Suspended taxes of supplementary assistance recipients. Repealed by 2007...

Section 446.39 - Iowa finance authority statement. - 446.39 Iowa finance authority statement. Repealed by 2007 Acts, ch...

Section 446.45 - Applicable law. - 446.45 Applicable law. Sections 446.21, 446.31, 446.32, and 446.37, as...