Iowa General Assembly Banner

445.28 Tax lien.

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.

Section History: Early form

[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]

Section History: Recent form

91 Acts, ch 191, §40

Return To Home Iowa General Assembly

index Search: Iowa Code 1997

© 1997 Cornell College and League of Women Voters of Iowa

Comments? webmaster@legis.iowa.gov.

Last update: Mon Jan 27 16:05:08 CST 1997
URL: /DOCS/IACODE/1997/445/28.html
jhf