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 […]
Section 420.236 – Payment refused — receipt made conclusive.
420.236 Payment refused — receipt made conclusive. The council may provide by ordinance: 1. That a person shall not be permitted to pay taxes of any one year until the taxes for the previous years are first paid. 2. That the receipt contemplated in section 420.235 shall be conclusive evidence that all taxes and the […]
Section 420.237 – Certificate of purchase.
420.237 Certificate of purchase. The treasurer or collector of taxes, or person authorized to act as collector, shall make, sign, and deliver to the purchaser of any real property sold for the payment of any taxes or special assessments authorized by the provisions of this chapter, or by any law applicable to such cities, a […]
Section 420.238 – Redemption — terms.
420.238 Redemption — terms. Real property sold under the provisions of this chapter, or by virtue of any other power given, may be redeemed before the time of redemption expires, as provided in this chapter, by payment to the treasurer, collector, or person authorized to receive the payment. The payment shall be held by the […]
Section 420.239 – Certificate of redemption.
420.239 Certificate of redemption. The treasurer, collector, or person authorized to receive the same, upon application of any party to redeem real property sold as aforesaid, and being satisfied that such person has a right to redeem the same, and on payment of the proper amount, shall issue to such party a certificate of redemption, […]
Section 420.240 – Redemption statutes applicable.
420.240 Redemption statutes applicable. The provisions of sections 447.7 through 447.13 shall, so far as those sections shall be applicable, and are not changed or modified in this chapter, apply to sales of real estate for delinquent taxes contemplated in this chapter; but where the words “auditor of the county” or “treasurer” are used in […]
Section 420.241 – Deed — when executed.
420.241 Deed — when executed. Immediately after the expiration of ninety days from the date of service of the notice, as prescribed by sections 447.9 through 447.14 and section 448.1, the treasurer, collector, or person authorized to act as collector of taxes, shall make out a deed for each lot or parcel of land sold […]