2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 445 - TAX COLLECTION
Section 445.24 - Effect of statement and receipt.

Universal Citation: IA Code § 445.24 (2017)

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1 TAX COLLECTION, §445.24 445.24 Effect of statement and receipt. The statement received under section 445.23, with the county treasurer’s receipt showing the payment of all the taxes specified in the statement, and the treasurer’s certificate of redemption from the tax sales mentioned in the statement, is conclusive evidence for all purposes, and against all persons, that the parcel was, at the date of the receipt, free and clear of all taxes, and sales for taxes, except sales where the time of redemption had already expired and the tax purchaser had received the deed. [C73, §849; C97, §1394; C24, 27, 31, 35, 39, §7198; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.24] 84 Acts, ch 1221, §4; 91 Acts, ch 191, §39 Wed Feb 08 03:47:50 2017 Iowa Code 2017, Section 445.24 (11, 1)
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