445.30  Lien between vendor and purchaser.

As against a purchaser, tax liens attach to a parcel on and after June 30 in each year.

Section History: Early form

  [C97, § 1400; S13, § 1400; C24, 27, 31, 35, 39, § 7204; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.30]

Section History: Recent form

  91 Acts, ch 191, §41

Previous Section 445.29

Next Section 445.31

Return To Home index

© 2003 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: Tue Jan 28 13:52:42 CST 2003
URL: /DOCS/IACODE/2003/445/30.html
jhf