If the semiannual installment of any tax has not been paid before October 1 succeeding the levy, that amount becomes delinquent from October 1 after due, including those instances when the last day of September is a Saturday or Sunday. If the second installment is not paid before April 1 succeeding its maturity, it becomes delinquent from April 1 after due, including those instances when the last day of March is a Saturday or Sunday. This paragraph applies to all taxes as defined in section 445.1, subsection 6.
However, if there is a delay in the delivery of the tax list referred to in chapter 443 to the county treasurer, the amount of ad valorem taxes and mobile home taxes due shall become delinquent thirty days after the date of delivery or on the delinquent date of the first installment, whichever date occurs later. The delay shall not affect the due dates for special assessments and rates or charges. The delinquent date for special assessments and rates or charges is the same as the first installment delinquent date for ad valorem taxes, including any extension, in absence of a statute to the contrary.
[C97, § 1403; C24, 27, 31, 35, 39, § 7211; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.37]
91 Acts, ch 191, §45; 92 Acts, ch 1016, §23; 95 Acts, ch 57, §15
Referred to in § 435.24, 445.32, 445.36A, 445.39, 446.32
Iowa General Assembly
Search: Iowa Code 1997
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