Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
74.01 - Definitions. - 74.01 Definitions. In this chapter: (1) “General property taxes" means...
74.03 - Delivery of tax rolls. - 74.03 Delivery of tax rolls. (1) Except as provided in...
74.05 - Correction of tax roll information. - 74.05 Correction of tax roll information. (1) Definition. In this...
74.07 - Treasurers responsible for collection. - 74.07 Treasurers responsible for collection. The taxation district treasurer and...
74.09 - Property tax bill and related information. - 74.09 Property tax bill and related information. (1) Definition. In...
74.10 - Agreements on payments. - 74.10 Agreements on payments. A county and a taxation district...
74.11 - Dates for payment of taxes, special assessments and special charges. - 74.11 Dates for payment of taxes, special assessments and special...
74.12 - Multiple installments payment option. - 74.12 Multiple installments payment option. (1) Authority. (a) The governing...
74.125 - Public depositories. - 74.125 Public depositories. The taxation district treasurer or county treasurer,...
74.13 - Taxes paid in advance of levy. - 74.13 Taxes paid in advance of levy. (1) Treasurer shall...
74.15 - Payment of real property taxes by grantor and grantee. - 74.15 Payment of real property taxes by grantor and grantee....
74.19 - Tax receipts. - 74.19 Tax receipts. The county clerk, unless a different official...
74.21 - Notification of payment of taxes from escrowed funds. - 74.21 Notification of payment of taxes from escrowed funds. If...
74.23 - January settlement. - 74.23 January settlement. (1) Settlement. On or before January 15,...
74.25 - February settlement. - 74.25 February settlement. (1) Settlement. On or before February 20,...
74.27 - March settlement between counties and the state. - 74.27 March settlement between counties and the state. On or...
74.29 - August settlement. - 74.29 August settlement. (1) On or before August 20, the...
74.30 - Settlement in certain taxation districts. - 74.30 Settlement in certain taxation districts. The treasurer of a...
74.31 - Failure to settle timely. - 74.31 Failure to settle timely. If the taxation district treasurer...
74.315 - Omitted property. - 74.315 Omitted property. (1) Submission. No later than October 1...
74.33 - Sharing and charging back of taxes due to palpable errors. - 74.33 Sharing and charging back of taxes due to palpable...
74.35 - Recovery of unlawful taxes. - 74.35 Recovery of unlawful taxes. (1) Definitions. In this section...
74.37 - Claim on excessive assessment. - 74.37 Claim on excessive assessment. (1) Definition. In this section,...
74.39 - Court-ordered reassessment. - 74.39 Court-ordered reassessment. (1) Court may order. Except as provided...
74.41 - Charging back refunded or rescinded taxes; sharing certain collected taxes. - 74.41 Charging back refunded or rescinded taxes; sharing certain collected...
74.42 - Charge back of personal property taxes; subsequent distributions. - 74.42 Charge back of personal property taxes; subsequent distributions. (1)...
74.43 - Return of unpaid taxes, special assessments and special charges. - 74.43 Return of unpaid taxes, special assessments and special charges....
74.45 - Certificate of delinquent taxes; endorsement of treasurer's bond. - 74.45 Certificate of delinquent taxes; endorsement of treasurer's bond. (1)...
74.47 - Interest and penalty on delinquent amounts. - 74.47 Interest and penalty on delinquent amounts. (1) Interest. The...
74.485 - Charge for converting agricultural land. - 74.485 Charge for converting agricultural land. (1) Definition. In this...
74.49 - Payment of delinquent taxes in installments. - 74.49 Payment of delinquent taxes in installments. (1) Installments allowed....
74.51 - Discharge of delinquent taxes. - 74.51 Discharge of delinquent taxes. (1) Payment to discharge delinquency....
74.53 - Personal liability for delinquent taxes and other costs. - 74.53 Personal liability for delinquent taxes and other costs. (1)...
74.55 - Action to collect delinquent personal property taxes. - 74.55 Action to collect delinquent personal property taxes. (1) Civil...
74.57 - Issuance of tax certificate. - 74.57 Issuance of tax certificate. (1) Issuance. Annually, on September...
74.59 - Notice of issuance of tax certificate. - 74.59 Notice of issuance of tax certificate. (1) Notice of...
74.61 - Correction of description on tax certificate. - 74.61 Correction of description on tax certificate. (1) Error discovered....
74.63 - Retention of tax certificate and other information. - 74.63 Retention of tax certificate and other information. Following issuance...
74.635 - Sale of tax certificate revenues. - 74.635 Sale of tax certificate revenues. (1) Definitions. In this...
74.65 - Lands acquired by state. - 74.65 Lands acquired by state. (1) Excluded from tax certificate....
74.67 - Effect on taxes of revision of taxing jurisdiction boundary. - 74.67 Effect on taxes of revision of taxing jurisdiction boundary....
74.69 - Timely payment. - 74.69 Timely payment. (1) General rule. If payment is required...
74.71 - Treasurer's receipts. - 74.71 Treasurer's receipts. When a taxation district treasurer pays money...
74.73 - Rights of occupant or tenant who pays taxes. - 74.73 Rights of occupant or tenant who pays taxes. An...
74.75 - Vacancies in office; how taxes collected. - 74.75 Vacancies in office; how taxes collected. If property within...
74.77 - Effect on lien of payment of taxes by lienholder. - 74.77 Effect on lien of payment of taxes by lienholder....
74.79 - Lienholder may contest tax. - 74.79 Lienholder may contest tax. (1) Any person who holds...
74.81 - Procedure in authorized city. - 74.81 Procedure in authorized city. In any city authorized by...
74.83 - Agreements. - 74.83 Agreements. Any 1st class city may enter into agreements...
74.87 - Payments in authorized cities. - 74.87 Payments in authorized cities. (1) Definition. In this section,...