Section 420.286 – Procedure.
420.286 Procedure. On the presentation of a petition signed by one-fourth of the electors, as shown by the vote at the next preceding city election, of any city acting under a special charter or act of incorporation, to the governing body of the city, asking that the question of the amendment of the special charter […]
Section 420.287 – Proclamation of result.
420.287 Proclamation of result. If a majority of the votes cast be in favor of adopting said amendment, the mayor shall issue a proclamation accordingly; and the amendment shall thereafter constitute a part of said charter. [R60, §1142; C73, §549; C97, §1048; C24, 27, 31, 35, 39, §6934; C46, 50, 54, 58, 62, 66, 71, […]
Section 420.288 – Submission at special election.
420.288 Submission at special election. The legislative body of the city may submit any amendment to the vote of the people at any special election, provided one-half of the electors petition for that purpose, and the proceedings shall be the same as at the general election. [R60, §1143; C73, §550; C97, §1049; C24, 27, 31, […]
Section 420.231 – Lien on real estate.
420.231 Lien on real estate. Taxes upon real estate shall be a lien thereon against all persons except the state. Taxes due from any person upon personal property shall be a lien upon any and all real estate owned by such person or to which the person may acquire title, which lien shall attach to […]
Section 420.247 – Failure to obtain deed — cancellation of sale.
420.247 Failure to obtain deed — cancellation of sale. After July 4, 1942, section 446.37 shall apply to cities acting under special charter which collect their own taxes, except that the terms “county auditor” and “county treasurer” in section 446.37 shall be taken, for the purposes of this section, to refer to the persons performing […]
Section 420.232 – Lien between vendor and vendee.
420.232 Lien between vendor and vendee. As between vendor and vendee, such lien shall attach to real estate on the thirty-first day of December following the levy, unless otherwise provided in this chapter. [C97, §1015; C24, 27, 31, 35, 39, §6881; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.232]
Section 420.248 – Penalty or interest on unpaid taxes.
420.248 Penalty or interest on unpaid taxes. Cities which act under special charters and which levy and collect their own taxes shall not collect any further penalty or interest on general taxes remaining unpaid four years or more after March 31 of the year for which such general taxes are levied. [S13, §1056-a4; C24, 27, […]
Section 420.233 – Stocks of goods.
420.233 Stocks of goods. Taxes upon stocks of goods and merchandise shall be a lien thereon, and shall continue a lien thereon when sold in bulk, and may be collected from the owner, purchaser, or vendee, but the property of the seller thereof shall be first exhausted for the payment. [C97, §1015; C24, 27, 31, […]
Section 420.234 – When lien attaches.
420.234 When lien attaches. All of such taxes shall remain a lien on the property aforesaid from and after the date of the levy in each year, except as provided in section 420.231, with respect to the lien of personal property taxes on real estate. [C97, §1015; C24, 27, 31, 35, 39, §6883; C46, 50, […]
Section 420.235 – Tax receipt.
420.235 Tax receipt. 1. The collector or treasurer shall in all cases make out and deliver to the taxpayer a receipt, which receipt shall contain the description and the assessed value of each lot and parcel of real estate, and the assessed value of personal property, and in case the property has been sold for […]