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Code · Iowa · Chapter 445 — Tax Collection

445.28 Tax lien.

80 words·~1 min read·/ia/chapter-445-tax-collection/445-28

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Taxes upon a parcel are a lien on the parcel against all persons except the state. However, taxes upon the parcel are a lien on the parcel against the state and a political subdivision of the state which is liable for payment of taxes as a purchaser under section 427.18.
[C51, §495; R60, §759; C73, §853, 865; C97, §1400; S13, §1400; C24, 27, 31, 35, 39, §7202; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.28]
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