2009 Iowa Code
Title 14 - Property
Subtitle 2 - Real Property - Gifts
CHAPTER 569 - ACQUISITION OF TITLE BY STATE OR MUNICIPAL CORPORATIONS
569.8 - TITLE UNDER TAX DEED -- SALE -- PROCEEDS.

        569.8  TITLE UNDER TAX DEED -- SALE -- PROCEEDS.
         1.  Disposition by a county of a parcel acquired by tax deed shall
      comply with section 331.361, subsection 2 or 3.
         2.  When title to a parcel acquired by tax deed is transferred,
      the auditor shall immediately record the deed and the assessor shall
      enter the parcel to be assessed following the assessment date.
         3.  A parcel the county holds by tax deed shall not be assessed or
      taxed until transferred.
         4.  The transfer by a county of a parcel acquired by tax deed
      gives the purchaser free title as to previously levied or set taxes.

         5.  The proceeds of the sale shall be credited to the county
      general fund.  

         Section History: Early Form

         [C35, § 10260-g1; C39, § 10260.4; C46, 50, 54, 58, 62, 66, 71,
      73, 75, 77, 79, 81, S81, § 569.8; 81 Acts, ch 117, § 1094] 

         Section History: Recent Form

         91 Acts, ch 191, § 122; 92 Acts, ch 1016, § 40; 96 Acts, ch 1204,
      § 32
         Referred to in § 445.1
         For definitions applicable to this section, see §445.1