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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 446 - TAX SALES
Section 446.27 - Liability of treasurer.

Universal Citation: IA Code § 446.27 (2017)
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1 TAX SALES, §446.27 446.27 Liability of treasurer. 1. If the county treasurer, deputy treasurer, or other designated employee sells or assists in selling any parcel, knowing it is not subject to taxation or that the amount for which it is sold has been paid, or knowingly and willfully sells or assists in selling a parcel to defraud the owner, or knowingly and willfully executes a deed for such a parcel sold, the treasurer, deputy treasurer, or designated employee is guilty of a serious misdemeanor and liable to pay the injured party all damages sustained as a result of the illegal sale. 2. If the treasurer, deputy treasurer, or designated person is directly or indirectly concerned in the purchase of a parcel sold at tax sale, the treasurer and the treasurer’s sureties are liable on the treasurer’s official bond for all damages sustained by the owner of the parcel. In addition, the treasurer, deputy treasurer, or designated person, as the case may be, is guilty of a fraudulent practice. 3. Sales made in violation of this section are void. [R60, §775; C73, §885; C97, §1430; C24, 27, 31, 35, 39, §7261; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.27; 81 Acts, ch 117, §1228] 91 Acts, ch 191, §78; 92 Acts, ch 1016, §28 Fraudulent practices, see §714.8 – 714.14 Wed Feb 08 03:48:04 2017 Iowa Code 2017, Section 446.27 (12, 0)
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