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 […]
Section 420.242 – Different parcels.
420.242 Different parcels. Any number of parcels of real estate bought by one person may be included in one deed, if required by the purchaser. [C97, §1019; C24, 27, 31, 35, 39, §6891; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.242]
Section 420.243 – Formal execution.
420.243 Formal execution. Deeds executed by the city treasurer, collector, or person authorized to act as collector, may be in form substantially as provided by section 448.2, and shall be signed and acknowledged by the treasurer, collector, or other authorized person in the person’s official capacity. [C97, §1019; C24, 27, 31, 35, 39, §6892; C46, […]
Section 420.244 – Force and effect.
420.244 Force and effect. All deeds and conveyances made and executed on account of any general or special tax sale shall be of the same force and effect as deeds made by the county treasurer as provided in sections 448.3 through 448.5 for delinquent county taxes. [C97, §1019; C24, 27, 31, 35, 39, §6893; C46, […]
Section 420.229 – Delinquent city taxes — exclusive collection procedure.
420.229 Delinquent city taxes — exclusive collection procedure. All general city taxes and special assessments which, under the provisions of sections 420.220 through 420.228, are not collectible by sale or are collectible by sale only in events or in a manner prescribed in this chapter shall respectively be deemed barred or barred as to collection […]