If the county holds the tax sale certificate of purchase, the county, through the board of supervisors, may compromise by written agreement, or abate by resolution, the tax, interest, fees, or costs. In the event of a compromise, the board of supervisors may enter into a written agreement with the owner of the legal title or with any lienholder for the payment of a stipulated sum in full satisfaction of all amounts included in that agreement. In addition, if a parcel is offered at regular tax sale and is not sold, the county, prior to public bidder sale to the county under section 446.19, may compromise by written agreement, or abate by resolution, the tax, interest, fees, or costs, as provided in this section.
A copy of the agreement or resolution shall be filed with the county treasurer.
[C27, 31, 35, § 7193-a1; C39, § 7193.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.16]
91 Acts, ch 191, §35; 92 Acts, ch 1016, §20; 93 Acts, ch 73, §6
Referred to in § 331.401
Iowa General Assembly
Search: Iowa Code 1995
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