445.61  Sale for erroneous tax.

If a parcel subject to taxation is sold for the payment of such erroneous tax, interest, fees, or costs, the error or irregularity in the tax may be corrected at any time provided in this chapter, but this correction does not affect the validity of the sale or the right or title conveyed by a county treasurer's deed, if the parcel was subject to taxation for any of the purposes for which any portion of the taxes for which the parcel was sold was levied, and the taxes were not paid before the sale, or the parcel redeemed from sale.

Section History: Early form

  [R60, § 762; C73, § 870; C97, § 1417; C24, 27, 31, 35, 39, § 7236; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.61]

Section History: Recent form

  91 Acts, ch 191, §55


Previous Section 445.60

Next Section 445.62


Return To Home index


© 1999 Cornell College and League of Women Voters of Iowa


Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Thu Mar 18 15:00:31 CST 1999
URL: /DOCS/IACODE/1999/445/61.html
jhf