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REAL ESTATE TAXES |
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140.010
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County collector — enforcement of state's lien — alternative, partial ... (8/28/2024) |
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140.015
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(Repealed L. 2007 S.B. 613 Revision § A) (8/28/2007) |
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140.020
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(Repealed L. 1959 H.B. 106 § 1) (8/29/1959) |
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140.030
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Collector to make delinquent lists. (8/28/1945) |
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140.040
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Correction of delinquent lists by county commission — certified to whom. (8/28/1959) |
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140.050
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Clerk to make back tax book — delivery to collector, collection — ... (8/28/2013) |
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140.060
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Back tax book — contents — interest. (8/28/1959) |
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140.070
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Delinquent real estate taxes extended into back tax book. (8/28/2010) |
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140.080
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County clerk and collector, comparison of lists — clerk's certification. (8/28/2010) |
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140.090
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Back tax book to be in alphabetical order. (8/28/1949) |
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140.100
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Penalty against delinquent lands — recording fee — additional recording ... (1/1/2018) |
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140.110
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Collection of back taxes, payments applied, how, exceptions — removal of lien. (8/28/2010) |
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140.115
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Lien prohibited on property in back tax book, when. (8/28/2013) |
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140.120
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May compromise back taxes. (8/28/1959) |
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140.130
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Examination of back tax books by board of equalization. (8/28/1945) |
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140.140
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Collector — reports. (8/28/1939) |
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140.150
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Lands, lots, mineral rights, and royalty interests subject to sale, when. (8/28/2013) |
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140.160
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Limitation of actions, exceptions — county auditor to annually audit. (8/28/2013) |
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140.170
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County collector to publish delinquent land list — contents — site of sale ... (8/28/2022) |
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140.170
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County collector to publish delinquent land list — contents — site of sale ... (8/28/2015) |
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140.180
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Lawful abbreviations. (8/28/1939) |
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140.190
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Period of sale — manner of bids — prohibited sales — sale to nonresidents — ... (8/28/2024) |
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140.190
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(Repealed L. 2024 H.B. 2062) (8/28/2024) |
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140.195
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Entry on property not trespass, when. (8/28/2015) |
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140.200
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(Repealed L. 2003 S.B. 295 § A) (8/28/2003) |
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140.210
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(Repealed L. 2003 S.B. 295 § A) (8/28/2003) |
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140.220
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County clerk to act as clerk of sale — fee. (8/28/2003) |
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140.230
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Foreclosure sale surplus — deposited in treasury — escheats, when — proof ... (8/28/2018) |
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140.240
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Second offering of delinquent lands and lots. (8/28/1959) |
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140.250
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Third offering of delinquent lands and lots, redemption — subsequent sale — ... (8/28/2024) |
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140.260
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Purchase by county or city, when — procedure. (8/28/2010) |
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140.270
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Appointment of substitute or successor trustee — when and by whom. (8/28/1983) |
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140.280
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Payment of total amount by purchaser — penalty for failure. (8/28/2003) |
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140.290
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Certificate of purchase — contents — fee — nonresidents. (8/28/2013) |
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140.300
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Collector, written guaranty — action on — damages. (8/28/1959) |
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140.310
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Possession by purchaser, when — rents — rights of occupant and purchaser. (8/28/2015) |
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140.320
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Payment of taxes by purchaser — forfeiture. (8/28/1939) |
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140.330
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Suit to quiet title — duty of court where title invalid. (8/28/1939) |
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140.340
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Redemption, when — manner. (8/28/2015) |
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140.350
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Redemption by minors and incapacitated or disabled persons, when. (8/28/2015) |
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140.360
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Redemption — compensation for improvements — limitations. (8/28/2003) |
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140.370
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Redemption — record of sale. (8/28/2003) |
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140.380
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Redemption by drainage, levee or improvement district — procedure. (8/28/1939) |
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140.390
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(Repealed L. 2003 S.B. 295 § A) (8/28/2003) |
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140.400
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(Repealed L. 2003 S.B. 295 § A) (8/28/2003) |
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140.405
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Purchaser of property at delinquent land tax auction, deed issued to, when ... (8/28/2015) |
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140.410
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Execution and record of deed by purchaser — failure — assignment ... (8/28/2015) |
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140.420
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Deed to purchaser if unredeemed. (8/28/2024) |
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140.430
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Deed to heirs in case of purchaser's death. (8/28/1939) |
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140.440
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Payment of taxes by holder of purchase certificate — subsequent certificate. (8/28/2003) |
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140.450
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Cancellation and filing of certificate — proof of loss. (8/28/1939) |
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140.460
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Execution of conveyance — form. (8/28/2013) |
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140.470
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Variations from form. (8/28/2013) |
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140.480
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Record of land sold kept by collector. (8/28/1939) |
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140.490
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Action by damaged party against collector. (8/28/1939) |
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140.500
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Mistake in name not to invalidate sale. (8/28/1939) |
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140.510
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Form not to affect validity — presumption of validity. (8/28/1939) |
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140.520
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Irregularity and omissions not to invalidate proceedings. (8/28/1939) |
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140.530
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Invalidity of sale, when. (8/28/1939) |
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140.540
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Invalidity of sale — refund of purchase money — tolling of statute. (8/28/1939) |
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140.550
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Transfer of lien in case of invalid deed. (8/28/1939) |
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140.560
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Release of lien by holder upon payment. (8/28/1939) |
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140.570
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Lien in full force in certain cases when conveyance is invalid. (8/28/1939) |
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140.580
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Action for the recovery of possession. (8/28/1939) |
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140.590
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Suits against purchaser of tax lands to be brought within three years. (8/28/1983) |
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140.600
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Suit to set aside tax deeds — actual tender not necessary. (8/28/1939) |
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140.610
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Proof by claimant of invalidity of sale. (8/28/1939) |
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140.620
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County records, prima facie evidence — moneys paid to successor. (8/28/1939) |
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140.630
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Defendant may make claim for taxes paid — not to affect other defenses. (8/28/1949) |
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140.640
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Personal judgments not authorized. (8/28/1939) |
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140.650
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(Repealed L. 1959 H.B. 106 § 1) (8/29/1959) |
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140.660
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(Repealed L. 2011 S.B. 117 § A) (8/28/2011) |
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140.665
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Law applies to counties and cities and certain officers. (8/28/2013) |
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140.670
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City delinquent taxes, when returned — duties of collector. (8/28/1959) |
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140.680
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Power to collect such taxes. (8/28/1939) |
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140.690
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Such taxes a lien. (8/28/1959) |
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140.700
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(Repealed L. 1959 H.B. 106 § 1) (8/29/1959) |
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140.710
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To be embodied in list with state and county taxes. (8/28/1939) |
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140.720
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Collector to furnish statement to city — fees. (8/28/1945) |
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140.722
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Conveyances subject to covenants and easements. (8/28/1996) |
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PERSONAL TAXES |
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140.730
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Procedure for collection of personal taxes. (8/28/2004) |
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140.740
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Notification to delinquent taxpayer — fee. (8/28/1951) |
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140.750
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Commission allowed on collection of revenue. (8/28/1945) |
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GENERAL COLLECTIONS |
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140.850
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Contracts with private attorneys or collection agencies for assistance. (8/28/1986) |
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140.855
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Vendors, office of administration to pay funds due vendors to department of ... (7/1/1993) |
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CHAPTER 140 LAND BANK ACT |
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140.980
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Citation of law — definitions. (8/28/2024) |
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140.981
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Land bank agency authorized, purpose — public body corporate and politic. (8/28/2024) |
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140.982
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Organization, duties, and powers. (8/28/2024) |
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140.983
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Powers of land bank agency. (8/28/2024) |
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140.984
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Agency income to be tax exempt — acquisition of property, requirements. (8/28/2024) |
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140.985
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Real property to be held in agency name — public inspection of inventory — ... (8/28/2024) |
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140.986
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Productive use of property, time period to show — extension, when — public ... (8/28/2024) |
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140.987
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Sale of property, buyer restrictions — contract for improvements, when — ... (8/28/2024) |
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140.988
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Funding sources for agency — property taxes, distribution by county ... (8/28/2024) |
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140.991
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Annual audit, when — performance audit, when. (8/28/2024) |
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140.994
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Bonds, receipt of funds from — requirements. (8/28/2024) |
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140.995
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Rent or lease of property. (8/28/2024) |
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140.997
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Meeting requirements. (8/28/2019) |
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140.1000
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Limitation on board members and agency employees — violation, penalty — ... (8/28/2024) |
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140.1003
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Agency to have complete control of property. (8/28/2019) |
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140.1006
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(Repealed L. 2024 H.B. 2062) (8/28/2024) |
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140.1009
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Quiet title action permitted, procedure. (8/28/2024) |
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140.1012
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Dissolution of agency, procedure. (8/28/2024) |
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140.1015
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Eminent domain, agency not authorized to exercise — no power to tax. (8/28/2019) |
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- Cross References |
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Attorney general to assist in collection of delinquent taxes payable to state director, 136.150 |
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Bad check, passing in payment of taxes, penalty, 139.235 |
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Cashier's checks, certified checks or money orders required for payment of taxes, when, 139.235 |
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Collector's compensation, delinquent personal tax collection, 52.290 |
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Constitutional provisions relative to tax collection, Const. Art. X §§ 4(a), 4(b), 4(c), 13 |
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Corporation franchise taxes, procedure for collection when delinquent, 147.120 |
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Division of taxation and collection, department of revenue, to collect state taxes, 136.010 |
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Governor authorized to purchase lands at execution sale where state has interest, 26.040, 26.050 |
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Levee tax, collection, procedure when delinquent, 245.200, 245.220 |
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Railroad property, taxes to constitute a lien, procedure for enforcement, 151.210, 151.230 |
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Railroad taxes delinquent, when, 151.220 |
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State's claim for taxes to constitute a lien against real property, 137.085 |
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State's claim paramount against estates of insolvent or deceased persons, exceptions, 430.330, 430.340 |
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