1. The taxes which become delinquent during the fiscal year are for the previous fiscal year.
2. A demand of taxes is not necessary, but every person subject to taxation shall attend at the office of the county treasurer and pay the taxes either in full, or one-half of the taxes before September 1 succeeding the levy, and the remaining half before March 1 following. However, if the first installment of taxes is delinquent and not paid as of February 15, the treasurer shall mail a notice to the taxpayer of the delinquency and the due date for the second installment. Failure to receive a mailed notice is not a defense to the payment of the total amount due. This section does not apply to special assessments, or rates or charges.
[C51, § 492; R60, § 756; C73, § 857; C97, § 1403; C24, 27, 31, 35, 39, § 7210; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.36]
89 Acts, ch 214, §3; 91 Acts, ch 191, §43; 98 Acts, ch 1107, §26
Referred to in § 435.24
Previous Section 445.33
Next Section 445.36A
© 2001 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: Mon Jan 22 17:13:42 CST 2001
URL: /DOCS/IACODE/2001/445/36.html
jhf