453A.27  Venue of actions to collect.

Venue of any civil proceedings filed under the provisions of this chapter to collect the taxes, fees, and penalties levied herein shall be in a court of competent jurisdiction in Polk county, or in any court having jurisdiction.

Section History: Early form

  [C39, § 1556.22; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.27]

Section History: Recent form

  C93, § 453A.27

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