420.215 Cost of publication. The compensation for such publication shall not exceed thirty cents for each description, and shall be paid by the city. The amount paid therefor shall be collected as a part of the costs of sale and paid into the treasury. [C97, §1012; C24, 27, 31, 35, 39, §6874; C46, 50, 54, […]
420.216 Sufficiency of notice. In all cases such advertisement shall be sufficient notice to the owners and persons having an interest in or claiming title to any lot or parcel of real estate, of the sale of their property for delinquent taxes. [C97, §1012; C24, 27, 31, 35, 39, §6875; C46, 50, 54, 58, 62, […]
420.217 Irregularities disregarded. No irregularity or informality in the advertisement shall affect the legality of any sale or the title of any property conveyed, if it shall appear that said property was subject to taxation for the year or years for which the same was sold, and that the tax was due and unpaid at […]
420.218 Demand unnecessary. A failure of the collector to make personal demand of taxes shall not affect the validity of any sale or the title of any property acquired under such sale. [C97, §1012; C24, 27, 31, 35, 39, §6877; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.218]
420.219 Adjournment of sale. Section 446.25 is made applicable to cities acting under special charters. [C97, §1013; C24, 27, 31, 35, 39, §6878; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.219]
420.220 City tax sale after public bidder sale. 1. Property located in a city acting under special charter which collects its own taxes, shall not, after sale of such property to the county for taxes, be offered or sold at any sale for taxes or special assessments collectible by any such city except in the […]
420.221 Tax deed to county — city’s option to purchase — city tax levies. In the event that there shall be issued to a county a tax deed for any real estate located in a special charter city which collects its own taxes, the county auditor of any such county shall promptly certify to the […]
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 […]
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 […]
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 […]
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 […]
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 […]
420.227 Notice of expiration of redemption period. After nine months from the date of such purchase at tax sale by the city and as soon as permitted by law with respect to any tax sale certificate held by such city, the city clerk shall, on behalf of the city, cause notice to be served of […]
420.228 City may compromise tax — effect. For the purpose of collecting and realizing on account of delinquent taxes and special assessments collectible by a city as fully and expeditiously as deemed possible in the judgment of its city council, any such city is hereby authorized to settle, compromise, and adjust any general tax, then […]
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 […]
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, […]
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 […]
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]
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, […]
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, […]
