reglab/housing_qa huggingface dataset:
IA Code § 446.30 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.30 - Loss of certificate.

446.30 Loss of certificate.   If a certificate of purchase is lost or destroyed, the owner of record, may, by filing an affidavit of the loss or destruction with the county treasurer, receive a duplicate of the certificate, which shall take the place of the original certificate and have the same force and effect in law and be subject to the same laws. The cost of a duplicate certificate of purchase is the same as the cost of the original certificate as provided in section 331.552, subsection 23.  [S13, §1432; C24, 27, 31, 35, 39, §7264; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.30]  91 Acts, ch 191, §81
IA Code § 446.31 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.31 - Assignment — presumption from deed recitals.

446.31 Assignment — presumption from deed recitals.   1. The certificate of purchase is assignable by endorsement and entry in the county system in the office of county treasurer of the county from which the certificate was issued, and when the assignment is so entered and the assignment transaction fee paid, it shall vest in the assignee or legal representatives of the assignee all the right and title of the assignor. The statement in the treasurer’s deed of the fact of the assignment is presumptive evidence of that fact. For each assignment transaction, the treasurer shall charge the assignee an assignment transaction fee of one hundred dollars, or ten dollars in the case of an assignment by an estate, to be deposited in the county general fund. The assignment transaction fee shall not be added to the amount necessary to redeem.   2. When the county acquires a certificate of purchase, the county may assign the certificate for the total amount due as of the date of assignment or compromise the total amount due and assign the certificate. An assignment or a compromise and assignment shall be by written agreement. A copy of the agreement shall be filed with the treasurer. For each assignment transaction, the treasurer shall collect from the assignee an assignment transaction fee of ten dollars to be deposited in the county general fund. The assignment transaction fee shall not be added to the amount necessary to redeem. All money received from the assignment of county-held certificates of purchase shall be apportioned to the tax-levying and certifying bodies in proportion to their interests in the taxes for which the parcel was sold with all interest, fees, and costs deposited in the county general fund. After assignment of a certificate of purchase which is held by the county, section 446.37 applies. In that instance, the date of cancellation shall be three years from the date the assignment is recorded by the treasurer in the county system. However, in the case of a tax sale certificate issued pursuant to section 446.19B and assigned by the county, the date of cancellation shall be one year from the date the assignment is recorded by the treasurer in the county system. When the assignment is entered and the assignment transaction fee is paid, all of the rights and title of the assignor shall vest in the assignee or the legal representative of the assignee. The statement in the treasurer’s deed of the fact of the assignment is presumptive evidence of that fact.   3. A certificate of purchase for a parcel shall not be assigned to a person, other than a municipality, who is entitled to redeem that parcel.  [R60, §778; C73, §888; C97, §1433; S13, §1433; C24, 27, 31, 35, 39, §7265; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.31]  91 Acts, ch 191, §82; 92 Acts, ch 1016, §29; 93 Acts, ch 73, §9; 95 Acts, ch 57, §20; 97 Acts, ch 121, §20; 2006 Acts, ch 1070, §24; 2018 Acts, ch 1041, §127  Referred to in §331.361, 446.45
IA Code § 446.32 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.32 - Payment of subsequent taxes by purchaser.

446.32 Payment of subsequent taxes by purchaser.   The county treasurer shall provide to the purchaser of a parcel sold at tax sale a receipt for the total amount paid by the purchaser after the date of purchase for a subsequent year. Taxes for a subsequent year may be paid by the purchaser beginning one month and fourteen days following the date from which an installment becomes delinquent as provided in section 445.37. Notwithstanding any provision to the contrary, a subsequent payment must be received and recorded by the treasurer in the county system or entered through the county treasurer’s authorized internet site no later than 5:00 p.m. on the last business day of the month for interest for that month to accrue and be added to the amount due under section 447.1. However, the treasurer may establish a deadline for receipt of subsequent payments that is other than 5:00 p.m. on the last business day of the month to allow for timely processing of the subsequent payments. Late interest shall be calculated through the date that the subsequent payment is recorded by the treasurer in the county system or entered through the county treasurer’s authorized internet site. In no instance shall the date of postmark of a subsequent payment be used by a treasurer either to calculate interest or to determine whether interest shall accrue on the subsequent payment.  [C73, §889; C97, §1434; C24, 27, 31, 35, 39, §7266; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.32; 81 Acts, ch 117, §1229]  91 Acts, ch 191, §83; 93 Acts, ch 73, §10; 2006 Acts, ch 1070, §25, 31; 2012 Acts, ch 1138, §106; 2017 Acts, ch 92, §4  Referred to in §420.246, 446.45, 447.1
IA Code § 446.34 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.34 - School, agricultural college, or university land.

446.34 School, agricultural college, or university land.   When any school, agricultural college, or university land sold on credit is sold for taxes, the purchaser shall acquire only the interest of the original purchaser therein, and no sale of any such lands for taxes shall prejudice the rights of the state, agricultural college, or university. In all cases where the real estate is mortgaged or otherwise encumbered to the school, agricultural college, or university fund, the interest of the person who holds the fee shall alone be sold for taxes, and in no case shall the lien or interest of the state be affected by any sale thereof. The foregoing provision shall include all lands exempt from taxation by law, and any legal or equitable estate therein held, possessed, or claimed for any public purpose, and no assessment or taxation of such lands, nor the payment of any such tax by any person, or the sale and conveyance for taxes of any such lands, shall in any manner affect the right or title of the public therein, or confer upon the purchaser or person who pays such taxes any right or interest in such land.  [R60, §810, 811; C73, §900; C97, §1435; C24, 27, 31, 35, 39, §7268; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.34]
IA Code § 446.35 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.35 - Assessment to wrong person.

446.35 Assessment to wrong person.   A sale of a parcel through tax sale is not invalid if taxed in any other name than that of the rightful owner, if it is in other respects sufficiently described.  [R60, §787; C73, §904; C97, §1450; C24, 27, 31, 35, 39, §7269; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.35]  91 Acts, ch 191, §84  Referred to in §420.245
IA Code § 446.36 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.36 - Certified copies of records as evidence.

446.36 Certified copies of records as evidence.   The information in the county system of the office of the county treasurer, or a copy properly certified, is sufficient evidence to prove the sale of a parcel at tax sale, the redemption of the parcel, or the payment of taxes on it.  [R60, §788; C73, §905; C97, §1451; C24, 27, 31, 35, 39, §7270; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.36; 81 Acts, ch 117, §1230]  91 Acts, ch 191, §85  Referred to in §420.245  Similar provision, §622.43
IA Code § 446.37 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.37 - Cancellation of sale.

446.37 Cancellation of sale.   After three years have elapsed from the time of any tax sale, or after one year has elapsed from the time of any tax sale under section 446.19B, and the holder of a certificate has not filed an affidavit of service of notice of expiration of right of redemption under section 447.12, the county treasurer shall cancel the sale from the county system. However, if the filing of affidavit of service is stayed by operation of law, the time period for the filing of the affidavit shall not expire until the later of six months after the stay has been lifted or three years from the time of the tax sale, and in the case of a tax sale under section 446.19B, the time period for the filing of the affidavit shall not expire until the later of six months after the stay has been lifted or one year from the time of the tax sale. This section does not apply to certificates of purchase at tax sale which are held by a county.  [C97, §1452; C24, 27, 31, 35, 39, §7271; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.37; 81 Acts, ch 117, §1231]  91 Acts, ch 191, §86; 2005 Acts, ch 34, §18, 26; 2006 Acts, ch 1070, §26  Referred to in §331.552, 420.247, 446.31, 446.45
IA Code § 446.38 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.38 - Suspended taxes of supplementary assistance recipients.

446.38 Suspended taxes of supplementary assistance recipients. Repealed by  2007 Acts, ch 126, §115  .
IA Code § 446.39 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.39 - Iowa finance authority statement.

446.39 Iowa finance authority statement. Repealed by  2007 Acts, ch 54, §45  .
IA Code § 446.45 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.45 - Applicable law.

446.45 Applicable law.   Sections 446.21, 446.31, 446.32, and 446.37, as amended by 1991 Iowa Acts, ch. 191, §73, 82, 83, and 86, only apply if associated with a tax sale that occurred on or after April 1, 1992. For tax sales occurring prior to April 1, 1992, the provisions of sections 446.21, 446.31, 446.32, and 446.37 in effect on the date of the tax sale apply.  92 Acts, ch 1016, §31; 2014 Acts, ch 1026, §143
IA Code § 447.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.1 - Redemption — terms.

447.1 Redemption — terms.   1. A parcel sold under this chapter and chapter 446 may be redeemed at any time before the right of redemption expires, by payment to the county treasurer, to be held by the treasurer subject to the order of the purchaser, of the amount for which the parcel was sold, including the fee for the certificate of purchase, and interest of two percent per month, counting each fraction of a month as an entire month, from the month of sale, and the total amount paid by the purchaser or the purchaser’s assignee for any subsequent year, with interest at the same rate added on the amount of the payment for each subsequent year from the month of payment, counting each fraction of a month as an entire month. The amount of interest must be at least one dollar and shall be rounded to the nearest whole dollar. Interest shall accrue on subsequent amounts as provided in section 446.32. The redemption must be received by the treasurer or entered through the county treasurer’s authorized internet site on or before the last day of the month to avoid additional interest being added to the amount necessary to redeem. However, if the last day of a month falls on a Saturday, Sunday, or a holiday, the payment must be received by the treasurer or entered through the county treasurer’s authorized internet site by the close of business on the first business day of the following month.   2. When the county or city is the certificate holder of the parcel redeemed from a sale held under section 446.19, the redemption amount shall be apportioned among the several funds for which the taxes were levied. All interest, costs, and fees shall be apportioned to the general fund of the county regardless of who is the certificate holder. If a city is the certificate holder of the parcel redeemed from a sale held under section 446.7 or 446.28, the city shall be entitled to the total amount redeemed.  [C51, §505; R60, §779; C73, §890; C97, §1436; S13, §1436; C24, 27, 31, 35, 39, §7272; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §447.1; 81 Acts, ch 117, §1232]  91 Acts, ch 191, §89; 93 Acts, ch 73, §11; 2006 Acts, ch 1070, §27, 31; 2017 Acts, ch 92, §5  Referred to in §445.3, 446.19A, 446.32, 447.4, 447.7, 447.8, 447.9  Tax sale certificate fee, §331.552(23)
IA Code § 447.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.2 - Nonallowable penalties.

447.2 Nonallowable penalties. Repealed by 91 Acts, ch 191, §123, 124.
IA Code § 447.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.3 - Agricultural college lands.

447.3 Agricultural college lands.   In redeeming from a sale of a leasehold interest in agricultural college land, the amount to be paid shall include any amount paid by the holder of the certificate as interest or principal due by the terms of the lease or otherwise to prevent a forfeiture, and for which proper voucher has been filed with the county treasurer, with interest at eight percent per annum from date of payment, which amount shall be paid by the treasurer to the holder of the certificate, and the certificate of redemption shall show the amount paid by the party redeeming.  [C51, §505; R60, §779; C73, §890; C97, §1436; S13, §1436; C24, 27, 31, 35, 39, §7274; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §447.3; 81 Acts, ch 117, §1233]  91 Acts, ch 191, §90  Referred to in §447.7
IA Code § 447.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.4 - Redemption from sale for part of tax.

447.4 Redemption from sale for part of tax.   In case a redemption is made of a parcel compromised and assigned for a sum less than the total amount due, the purchaser is entitled to receive only the amount paid and a ratable part of the interest and costs. In determining the interest to be paid upon redemption from sale, the sum due on a parcel sold shall be taken to be the total amount due on the parcel at the time of sale, and the amount paid for a parcel at sale shall be apportioned ratably in accordance with section 447.1. Parcels so sold are redeemable in the same manner and with the same interest as those sold for the taxes of the preceding year.  [C97, §1437; C24, 27, 31, 35, 39, §7275; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §447.4]  90 Acts, ch 1168, §49; 91 Acts, ch 191, §91
IA Code § 447.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.5 - Certificate of redemption — issued by treasurer.

447.5 Certificate of redemption — issued by treasurer.   The county treasurer, upon application of a party to redeem a parcel sold at a tax sale, and being satisfied that the party has a right to redeem the parcel upon the payment of the proper amount, shall issue to the party a certificate of redemption, setting forth the facts of the sale substantially as contained in the certificate, the date of the redemption, the amount paid, and by whom redeemed, and shall make the proper entries in the county system in the treasurer’s office.  [R60, §780; C73, §891; C97, §1438; C24, 27, 31, 35, 39, §7276; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §447.5; 81 Acts, ch 117, §1234]  91 Acts, ch 191, §92; 2006 Acts, ch 1070, §28, 31
IA Code § 447.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.6 - Documentation of corrections.

447.6 Documentation of corrections.   The entries by the county treasurer on the county system shall be of a permanent nature and if errors are subsequently discovered the correcting entries shall be adequately documented to support the correction.  [C31, 35, §7276-c1; C39, §7276.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §447.6; 81 Acts, ch 117, §1235]  91 Acts, ch 191, §93
IA Code § 447.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.10 - Service by publication — fees.

447.10 Service by publication — fees.   If notice in accordance with section 447.9 cannot be served upon a person entitled to notice in the manner prescribed in that section, then the holder of the certificate of purchase shall cause the required notice to be published once in an official newspaper in the county. If service is made by publication, the affidavit required by section 447.12 shall state the reason why service in accordance with section 447.9 could not be made. Service of notice by publication shall be deemed complete on the day of the publication. Fees for publication, if required under section 447.13, shall not exceed the customary publication fees for official county publications.  [C73, §894; C97, §1441; S13, §1441; C24, 27, 31, 35, 39, §7280; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §447.10]  86 Acts, ch 1139, §8; 97 Acts, ch 121, §23  Referred to in §420.207, 420.240, 420.241, 447.8, 447.13
IA Code § 447.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.11 - Agent of nonresident.

447.11 Agent of nonresident.   A nonresident may in writing appoint a resident of the county in which the parcel is situated as agent, and file the appointment with the county treasurer of the county, who shall make note of the appointment in the county system, after which service of notice by certified and regular mail shall be made upon the agent.  [C73, §894; C97, §1441; S13, §1441; C24, 27, 31, 35, 39, §7281; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §447.11]  91 Acts, ch 191, §97; 2001 Acts, ch 45, §8  Referred to in §420.207, 420.240, 420.241, 447.8
IA Code § 447.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.12 - When service deemed complete — presumption.

447.12 When service deemed complete — presumption.   Service is complete only after an affidavit has been filed with the county treasurer, showing the making of the service, the manner of service, the time when and place where made, under whose direction the service was made, and costs incurred as provided in section 447.13. Costs not filed with the treasurer before a redemption is complete shall not be collected by the treasurer. Costs shall not be filed with the treasurer prior to the filing of the affidavit. The affidavit shall be made by the holder of the certificate or by the holder’s agent or attorney, and in either of the latter cases stating that the affiant is the agent or attorney of the holder of the certificate. The affidavit shall be filed by the treasurer and entered in the county system and is presumptive evidence of the completed service of the notice. The right of redemption shall not expire until ninety days after service is complete. A redemption shall not be considered valid unless received by the treasurer or entered through the county treasurer’s authorized internet site prior to the close of business on the ninetieth day from the date of completed service except in the case of a public bidder certificate held by the county in which case the county may accept a redemption at any time prior to the issuance of the tax deed. However, if the ninetieth day falls on a Saturday, Sunday, or a holiday, payment of the total redemption amount must be received by the treasurer or entered through the county treasurer’s authorized internet site before the close of business on the first business day following the ninetieth day. The date of postmark of a redemption shall not be considered as the day the redemption was received by the treasurer for purposes of the ninety-day time period.  [C73, §894; C97, §1441; S13, §1441; C24, 27, 31, 35, 39, §7282; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §447.12; 81 Acts, ch 117, §1237]  89 Acts, ch 66, §2; 91 Acts, ch 191, §98; 93 Acts, ch 73, §12; 2006 Acts, ch 1070, §30, 31; 2007 Acts, ch 54, §40; 2017 Acts, ch 92, §6  Referred to in §420.207, 420.240, 420.241, 446.37, 447.8, 447.9, 447.10, 448.1
IA Code § 447.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.13 - Cost — fee — report.

447.13 Cost — fee — report.   1. The cost of serving the notice, including the cost of sending certified mail notices, and the cost of publication under section 447.10, if publication is required, shall be added to the amount necessary to redeem. The cost of a record search shall also be added to the amount necessary to redeem. However, if the certificate holder is other than a county, the search must be performed by an abstractor who is an active participant in the Iowa title guaranty program under section 16.91 or by an attorney licensed to practice law in the state of Iowa, and the amount of the cost of the record search that may be added to the amount necessary to redeem shall not exceed three hundred dollars.   2. The county treasurer shall file the proof of service and statement of costs and record these costs against the parcel. The certificate holder or the holder’s agent shall report in writing to the treasurer the amount of authorized costs incurred, and the treasurer shall file the statement. Costs not filed with the treasurer before a redemption is complete shall not be collected by the treasurer and may be recovered through a court action against the parcel owner by the certificate holder.  [C73, §894; C97, §1441; S13, §1441; C24, 27, 31, 35, 39, §7283; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §447.13; 81 Acts, ch 117, §1238]  86 Acts, ch 1139, §9; 91 Acts, ch 191, §99; 92 Acts, ch 1016, §32; 99 Acts, ch 83, §9; 2001 Acts, ch 45, §9, 11; 2005 Acts, ch 34, §20, 26; 2007 Acts, ch 54, §41; 2014 Acts, ch 1012, §7  Referred to in §420.207, 420.240, 420.241, 447.7, 447.8, 447.10, 447.12
IA Code § 447.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 447 - TAX REDEMPTION|Section 447.14 - Law in effect at time of sale.

447.14 Law in effect at time of sale.   The law in effect at the time of tax sale governs redemption.  92 Acts, ch 1016, §33  Referred to in §420.241, 447.9