445.30 Lien between vendor and purchaser.
41 words·~1 min read·
/ia/chapter-445-tax-collection/445-30A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As against a purchaser, tax liens attach to a parcel on and after June 30 in each year.
[C97, §1400; S13, §1400; C24, 27, 31, 35, 39, §7204; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.30]