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	REAL ESTATE TAXES
140.010	County collector — enforcement of state's lien — alternative, partial ... (8/28/2024)
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 ... (8/28/2022)
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 — ... (8/28/2024)
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 — ... (8/28/2024)
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. (8/28/2024)
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)
	CHAPTER 140 LAND BANK ACT
140.980	Citation of law — definitions. (8/28/2024)
140.981	Land bank agency authorized, purpose — public body corporate and politic. (8/28/2024)
140.982	Organization, duties, and powers. (8/28/2024)
140.983	Powers of land bank agency. (8/28/2024)
140.984	Agency income to be tax exempt — acquisition of property, requirements. (8/28/2024)
140.985	Real property to be held in agency name — public inspection of inventory — ... (8/28/2024)
140.986	Productive use of property, time period to show — extension, when — public ... (8/28/2024)
140.987	Sale of property, buyer restrictions — contract for improvements, when — ... (8/28/2024)
140.988	Funding sources for agency — property taxes, distribution by county ... (8/28/2024)
140.991	Annual audit, when — performance audit, when. (8/28/2024)
140.994	Bonds, receipt of funds from — requirements. (8/28/2024)
140.995	Rent or lease of property. (8/28/2024)
140.997	Meeting requirements. (8/28/2019)
140.1000	Limitation on board members and agency employees — violation, penalty — ... (8/28/2024)
140.1003	Agency to have complete control of property. (8/28/2019)
140.1009	Quiet title action permitted, procedure. (8/28/2024)
140.1012	Dissolution of agency, procedure. (8/28/2024)
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