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2025 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 445 - TAX COLLECTION
Section 445.18 - Effect of compromise payment or abatement.
Universal Citation:
IA Code § 445.18 (2025)
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445.18 Effect of compromise payment or abatement.
When payment is made, as provided by the compromise agreement or when there is an abatement, all taxes included in the compromise agreement or abatement shall be deemed to be fully satisfied and canceled and the county treasurer shall show the satisfaction on the county system.
[C27, 31, 35, §7193-a3; C39, §7193.08; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §445.18; 81 Acts, ch 117, §1223]
91 Acts, ch 191, §36
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