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 […]
Section 420.245 – Rights and remedies.
420.245 Rights and remedies. The purchaser as well as the owner of any real property sold on account of such general or special delinquent taxes or assessments shall be entitled to all the rights and remedies which are granted and prescribed by sections 446.35, 446.36, and 448.6 through 448.14, but wherever the words “county and […]
Section 420.230 – Tax list.
420.230 Tax list. All assessments and taxes levied by the council, except as otherwise provided by law, shall be placed by the auditor, clerk, or recorder, as provided by ordinance, upon the proper tax book, to be known as the “tax list”, properly ruled and headed with distinct columns to correspond with the assessment books, […]
Section 420.246 – Tax and deed statutes applicable.
420.246 Tax and deed statutes applicable. Sections 446.16, 446.32, and 448.10 through 448.12 are applicable to cities acting under special charters, except that, where the word “treasurer” is used, there shall be substituted the words “city collector or treasurer or deputy treasurer or deputy or officer authorized to collect city taxes”; and where the word […]
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, […]