The county treasurer shall deliver to the taxpayer a receipt stating the year of tax, date of payment, a description of the parcel, and the amount of taxes, interest, fees, and costs paid except when payment of taxes is made by check, then a receipt shall be issued only upon request. The receipt shall be in full of the first half, second half, or full year amounts unless a payment is made under section 445.36A or 435.24, subsection 6.
[R60, § 760; C73, § 867; C97, § 1405; C24, 27, 31, 35, 39, § 7188; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.5]
83 Acts, ch 156, § 1, 2; 91 Acts, ch 191, §30
Iowa General Assembly
Search: Iowa Code 1997
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