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 420.222 – Unpaid city taxes certified to county auditor.
420.222 Unpaid city taxes certified to county auditor. The city treasurer shall, promptly after the certification to the treasurer by the county auditor of the fact of issuance to the county of a tax deed for any real estate, certify to such auditor a statement showing all unpaid general taxes, with interest, penalties, and costs […]
Section 420.223 – Purchase by city at tax sale.
420.223 Purchase by city at tax sale. In the event that any general tax or special assessment levied by any special charter city which collects its own taxes, or any installment of any such assessment, shall remain unpaid for two years or more after any delinquency in payment thereof, then such city may, at any […]
Section 420.224 – Limitation on resale by city.
420.224 Limitation on resale by city. Property which may be sold at tax sale to any such city shall not be offered at any sale for taxes or special assessments, collectible by such city, while it holds the certificate of purchase thereof or tax deed thereon. Nothing in sections 420.220 through 420.223, this section, or […]
Section 420.165 – Grants of state lands — erection of structures.
420.165 Grants of state lands — erection of structures. With respect to any lands title to which has been or may be granted by the state to any municipal corporation of the state, acting under special charter, sections 327F.4 and 327F.5 shall not, after the occurrence of such grant, continue to apply, excepting only that […]
Section 420.225 – City subrogated to county’s rights — payment procedure.
420.225 City subrogated to county’s rights — payment procedure. Any such city, holding a certificate of purchase at tax sale, may, at its option, pay any unpaid taxes due the county and purchase from the county any tax sale certificate held by the county on the same real estate, making payment in the event of […]
Section 420.190 – Garbage can tax — assessment against property.
420.190 Garbage can tax — assessment against property. Special chartered cities which collect both rubbish and garbage by a monthly can tax shall have the power by ordinance to declare the service a benefit to the property so served and in case of failure to pay said monthly charge to assess the actual cost thereof […]
Section 420.226 – City clerk makes purchases.
420.226 City clerk makes purchases. The city clerk shall act on behalf of the city under general or specific resolutions of its city council in making the purchases at tax sale authorized under this subchapter. [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.226] 2020 Acts, ch 1063, §217 Referred to […]