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2025 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 445 - TAX COLLECTION
Section 445.28 - Tax lien.
Universal Citation:
IA Code § 445.28 (2025)
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445.28 Tax lien.
Taxes upon a parcel are a lien on the parcel against all persons except the state. However, taxes upon the parcel are a lien on the parcel against the state and a political subdivision of the state which is liable for payment of taxes as a purchaser under section 427.18.
[C51, §495; R60, §759; C73, §853, 865; C97, §1400; S13, §1400; C24, 27, 31, 35, 39, §7202; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.28]
91 Acts, ch 191, §40
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