Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent. The sale shall be made for the total amount of taxes, interest, fees, and costs due. If for good cause the treasurer cannot hold the annual tax sale on the third Monday of June, the treasurer may designate a different date in June for the sale.
Parcels against which the county holds a tax sale certificate or a municipality holds a tax sale certificate acquired under section 446.19, parcels of municipal and political subdivisions of the state of Iowa, parcels held by a city or county agency or the Iowa finance authority for use in an Iowa homesteading project, or parcels of the state or its agencies, shall not be offered or sold at tax sale and a tax sale of those parcels is void from its inception. When taxes are owing against parcels owned or claimed by a municipal or political subdivision of the state of Iowa, parcels held by a city or county agency or the Iowa finance authority for use in an Iowa homesteading project, or parcels of the state or its agencies, the treasurer shall give notice to the appropriate governing body which shall then pay the total amount due. If the governing body fails to pay the total amount due, the board of supervisors shall abate the total amount due.
[C51, § 496; R60, § 763; C73, § 871; C97, § 1418; C24, 27, 31, 35, 39, § 7244; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 446.7]
83 Acts, ch 101, § 91; 83 Acts, ch 123, § 182, 209; 84 Acts, ch 1221, § 5; 91 Acts, ch 191, §60; 93 Acts, ch 73, §8; 99 Acts, ch 4, §1, 4
Referred to in § 447.1
1999 amendment to unnumbered paragraph 1 applies to tax sales held on or after February 17, 1999; 99 Acts, ch 4, §4
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