Iowa General Assembly Banner

445.32 Liens on buildings.

If a building is erected by a person other than the owner of the land on which the building is located, as provided for in section 428.4, the taxes on the building are and remain a lien on the building from the date of levy until paid. If the taxes on the building become delinquent, as provided in section 445.37, the county treasurer shall collect the tax as provided in sections 445.3 and 445.4. This section does not apply to special assessments, or rates or charges.

Section History: Early form

[S13, § 1400; C24, 27, 31, 35, 39, § 7206; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.32]

Section History: Recent form

91 Acts, ch 191, §42

Internal References

Referred to in § 445.3

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/1997/445/32.html
jhf