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Title X TAXATION AND REVENUE

Chapter 140 Collection of Delinquent Taxes Generally ^  !
REAL ESTATE TAXES
140.010   County collector — enforcement of state's lien. (8/28/1959)
140.030   Collector to make delinquent lists. (8/28/1945)
140.040   Correction of delinquent lists by county commission — certified to whom. (8/28/1959)
140.050   Clerk to make back tax book — delivery to collector, collection — ... (8/28/2013)
140.060   Back tax book — contents — interest. (8/28/1959)
140.070   Delinquent real estate taxes extended into back tax book. (8/28/2010)
140.080   County clerk and collector, comparison of lists — clerk's certification. (8/28/2010)
140.090   Back tax book to be in alphabetical order. (8/28/1949)
140.100   Penalty against delinquent lands — recording fee — additional recording ... (1/1/2018)
140.110   Collection of back taxes, payments applied, how, exceptions — removal of lien. (8/28/2010)
140.115   Lien prohibited on property in back tax book, when. (8/28/2013)
140.120   May compromise back taxes. (8/28/1959)
140.130   Examination of back tax books by board of equalization. (8/28/1945)
140.140   Collector — reports. (8/28/1939)
140.150   Lands, lots, mineral rights, and royalty interests subject to sale, when. (8/28/2013)
140.160   Limitation of actions, exceptions — county auditor to annually audit. (8/28/2013)
140.170   County collector to publish delinquent land list — contents — site of sale ... (8/28/2015)
140.180   Lawful abbreviations. (8/28/1939)
140.190   Period of sale — manner of bids — prohibited sales — sale to nonresidents — ... (8/28/2019)
140.195   Entry on property not trespass, when. (8/28/2015)
140.220   County clerk to act as clerk of sale — fee. (8/28/2003)
140.230   Foreclosure sale surplus — deposited in treasury — escheats, when — proof ... (8/28/2018)
140.240   Second offering of delinquent lands and lots. (8/28/1959)
140.250   Third offering of delinquent lands and lots, redemption — subsequent sale — ... (8/28/2010)
140.260   Purchase by county or city, when — procedure. (8/28/2010)
140.270   Appointment of substitute or successor trustee — when and by whom. (8/28/1983)
140.280   Payment of total amount by purchaser — penalty for failure. (8/28/2003)
140.290   Certificate of purchase — contents — fee — nonresidents. (8/28/2013)
140.300   Collector, written guaranty — action on — damages. (8/28/1959)
140.310   Possession by purchaser, when — rents — rights of occupant and purchaser. (8/28/2015)
140.320   Payment of taxes by purchaser — forfeiture. (8/28/1939)
140.330   Suit to quiet title — duty of court where title invalid. (8/28/1939)
140.340   Redemption, when — manner. (8/28/2015)
140.350   Redemption by minors and incapacitated or disabled persons, when. (8/28/2015)
140.360   Redemption — compensation for improvements — limitations. (8/28/2003)
140.370   Redemption — record of sale. (8/28/2003)
140.380   Redemption by drainage, levee or improvement district — procedure. (8/28/1939)
140.405   Purchaser of property at delinquent land tax auction, deed issued to, when ... (8/28/2015)
140.410   Execution and record of deed by purchaser — failure — assignment ... (8/28/2015)
140.420   Deed to purchaser if unredeemed. (8/28/2015)
140.430   Deed to heirs in case of purchaser's death. (8/28/1939)
140.440   Payment of taxes by holder of purchase certificate — subsequent certificate. (8/28/2003)
140.450   Cancellation and filing of certificate — proof of loss. (8/28/1939)
140.460   Execution of conveyance — form. (8/28/2013)
140.470   Variations from form. (8/28/2013)
140.480   Record of land sold kept by collector. (8/28/1939)
140.490   Action by damaged party against collector. (8/28/1939)
140.500   Mistake in name not to invalidate sale. (8/28/1939)
140.510   Form not to affect validity — presumption of validity. (8/28/1939)
140.520   Irregularity and omissions not to invalidate proceedings. (8/28/1939)
140.530   Invalidity of sale, when. (8/28/1939)
140.540   Invalidity of sale — refund of purchase money — tolling of statute. (8/28/1939)
140.550   Transfer of lien in case of invalid deed. (8/28/1939)
140.560   Release of lien by holder upon payment. (8/28/1939)
140.570   Lien in full force in certain cases when conveyance is invalid. (8/28/1939)
140.580   Action for the recovery of possession. (8/28/1939)
140.590   Suits against purchaser of tax lands to be brought within three years. (8/28/1983)
140.600   Suit to set aside tax deeds — actual tender not necessary. (8/28/1939)
140.610   Proof by claimant of invalidity of sale. (8/28/1939)
140.620   County records, prima facie evidence — moneys paid to successor. (8/28/1939)
140.630   Defendant may make claim for taxes paid — not to affect other defenses. (8/28/1949)
140.640   Personal judgments not authorized. (8/28/1939)
140.665   Law applies to counties and cities and certain officers. (8/28/2013)
140.670   City delinquent taxes, when returned — duties of collector. (8/28/1959)
140.680   Power to collect such taxes. (8/28/1939)
140.690   Such taxes a lien. (8/28/1959)
140.710   To be embodied in list with state and county taxes. (8/28/1939)
140.720   Collector to furnish statement to city — fees. (8/28/1945)
140.722   Conveyances subject to covenants and easements. (8/28/1996)
PERSONAL TAXES
140.730   Procedure for collection of personal taxes. (8/28/2004)
140.740   Notification to delinquent taxpayer — fee. (8/28/1951)
140.750   Commission allowed on collection of revenue. (8/28/1945)
GENERAL COLLECTIONS
140.850   Contracts with private attorneys or collection agencies for assistance. (8/28/1986)
140.855   Vendors, office of administration to pay funds due vendors to department of ... (7/1/1993)
LAND BANK ACT (City of St. Joseph)
140.980   Citation of law — definitions. (8/28/2019)
140.981   Land bank agency authorized, purpose — beneficiaries — public body ... (8/28/2019)
140.982   Organization, duties, and powers. (8/28/2019)
140.983   Powers of land bank agency. (8/28/2019)
140.984   Agency income to be tax exempt — acquisition of property, requirements. (8/28/2019)
140.985   Real property to be held in agency name — public inspection of inventory — ... (8/28/2019)
140.986   Productive use of property, time period to show — extension, when — public ... (8/28/2019)
140.987   Sale of property, buyer must own for three years — violation, civil liability. (8/28/2019)
140.988   Funding sources for agency — property taxes, distribution by county ... (8/28/2019)
140.991   Annual audit, when — performance audit, when. (8/28/2019)
140.997   Meeting requirements. (8/28/2019)
140.1000   Limitation on agency employees — violation, penalty — conflicts of interest ... (8/28/2019)
140.1003   Agency to have complete control of property. (8/28/2019)
140.1006   Tax lien on agency property, taxing authority contribution authorized. (8/28/2019)
140.1009   Quiet title action permitted, procedure. (8/28/2019)
140.1012   Dissolution of agency, procedure. (8/28/2019)
140.1015   Eminent domain, agency not authorized to exercise — no power to tax. (8/28/2019)
 - Cross References
Attorney general to assist in collection of delinquent taxes payable to state director, 136.150
Bad check, passing in payment of taxes, penalty, 139.235
Cashier's checks, certified checks or money orders required for payment of taxes, when, 139.235
Collector's compensation, delinquent personal tax collection, 52.290
Constitutional provisions relative to tax collection, Const. Art. X §§ 4(a), 4(b), 4(c), 13
Corporation franchise taxes, procedure for collection when delinquent, 147.120
Division of taxation and collection, department of revenue, to collect state taxes, 136.010
Governor authorized to purchase lands at execution sale where state has interest, 26.040, 26.050
Levee tax, collection, procedure when delinquent, 245.200, 245.220
Railroad property, taxes to constitute a lien, procedure for enforcement, 151.210, 151.230
Railroad taxes delinquent, when, 151.220
State's claim for taxes to constitute a lien against real property, 137.085
State's claim paramount against estates of insolvent or deceased persons, exceptions, 430.330, 430.340

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9 Dec 2019 05:30


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