reglab/housing_qa huggingface dataset:
IA Code § 445.63 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.63 - Abatement of taxes.

445.63 Abatement of taxes.   When taxes are owing against a parcel owned or claimed by the state or a political subdivision of this state and the taxes were owing before the parcel was acquired by the state or a political subdivision of this state, the county treasurer shall give notice to the appropriate governing body which shall pay the amount of the taxes due. If the governing body fails to immediately pay the taxes due, the board of supervisors shall abate all of the taxes.  87 Acts, ch 126, §1; 91 Acts, ch 191, §57
IA Code § 446.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.1 - Sale shown.

446.1 Sale shown.   The county treasurer shall designate on the county system each parcel sold for taxes and not redeemed, by noting on the county system the year in which it was sold.  [C73, §842; C97, §1386; C24, 27, 31, 35, 39, §7238; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.1; 81 Acts, ch 117, §1224]  91 Acts, ch 191, §58
IA Code § 446.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.2 - Notice of sale.

446.2 Notice of sale.   For each parcel sold, the county treasurer shall notify the party in whose name the parcel was taxed, according to the treasurer’s records at the time of sale, that the parcel was sold at tax sale. The notice of sale shall be sent by regular mail within fifteen days from the date of the annual tax sale or any adjourned tax sale. Failure to receive a mailed notice is not a defense to payment of the total amount due.  [C73, §847; C97, §1392; C24, 27, 31, 35, 39, §7239; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.2]  91 Acts, ch 191, §59; 93 Acts, ch 73, §7; 98 Acts, ch 1107, §27
IA Code § 446.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.7 - Annual tax sale.

446.7 Annual tax sale.   1. Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent. The treasurer shall not, however, offer for sale any parcel that is subject to a pending action as the result of a municipal infraction citation under section 364.22, a petition filed under chapter 657, or a petition filed under chapter 657A, if such municipal infraction citation or petition is indexed under section 617.10 and noted in the county system as defined in section 445.1. The sale shall be made for the total amount of taxes, interest, fees, and costs due. If for good cause the treasurer cannot hold the annual tax sale on the third Monday of June, the treasurer may designate a different date in June for the sale.   2. Parcels against which the county holds a tax sale certificate or a municipality holds a tax sale certificate acquired under section 446.19, parcels of municipal and political subdivisions of the state of Iowa, or parcels of the state or its agencies, shall not be offered or sold at tax sale and a tax sale of those parcels is void from its inception. When taxes are owing against parcels owned or claimed by a municipal or political subdivision of the state of Iowa, or parcels of the state or its agencies, the treasurer shall give notice to the appropriate governing body which shall then pay the total amount due. If the governing body fails to pay the total amount due, the board of supervisors shall abate the total amount due.  [C51, §496; R60, §763; C73, §871; C97, §1418; C24, 27, 31, 35, 39, §7244; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.7]  83 Acts, ch 101, §91; 83 Acts, ch 123, §182, 209; 84 Acts, ch 1221, §5; 91 Acts, ch 191, §60; 93 Acts, ch 73, §8; 99 Acts, ch 4, §1, 4; 2007 Acts, ch 54, §37; 2010 Acts, ch 1050, §3  Referred to in §364.22, 447.1, 657.2A, 657A.12
IA Code § 446.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.10 - Publication costs and service fees.

446.10 Publication costs and service fees.   1. The compensation for publication shall not exceed four dollars for each separately described parcel and shall be paid by the county.   2. A service fee not to exceed four dollars shall be collected as a fee for sale notice preparation and deposited into the county general fund. If the taxes are paid before the date of sale, the service fee shall be included as a part of the costs of collecting the taxes.  [C51, §498; R60, §764; C73, §873, 3833; C97, §1419; S13, §1419; C24, 27, 31, 35, 39, §7247; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.10]  86 Acts, ch 1139, §5; 91 Acts, ch 191, §62; 2002 Acts, ch 1043, §9  Referred to in §446.9, 446.11
IA Code § 446.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.11 - Substituted service.

446.11 Substituted service.   If the county treasurer cannot procure the publication of the notice for the sum specified in section 446.10, the notice may be given by posting it in the treasurer’s office for two weeks.  [C51, §498; R60, §764; C73, §873, 3833; C97, §1419; S13, §1419; C24, 27, 31, 35, 39, §7248; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.11]  91 Acts, ch 191, §63
IA Code § 446.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.12 - Certificate of publication.

446.12 Certificate of publication.   The county treasurer shall obtain a copy of the notice of sale with a certificate of its publication from the printer or publisher, and file it in the office of the treasurer. The certificate shall be substantially in the following form:   I, ................................, publisher (or printer) of the ................................, a newspaper printed and published in the county of ............................ and state of Iowa, certify that the foregoing notice and list were published in that newspaper on the ............ day of ........................, ................, and that copies of each issue of the paper in which the notice and list were published were delivered by carrier or transmitted by mail to each of the subscribers to the paper.  ........................................................  Signature of publisher (or printer)  State of Iowa, )  ........................ County. ) ss.   The above certificate of publication was subscribed and sworn to before me by the above named ................................, who is personally known to me to be the identical person described in the certificate, on the ........................ day of ........................, ................  ....................................................  Notary  ............................ County, Iowa.  [C51, §500; R60, §771; C73, §881; C97, §1420; C24, 27, 31, 35, 39, §7249; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.12]  86 Acts, ch 1139, §6; 91 Acts, ch 191, §64
IA Code § 446.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.13 - Method of describing parcels, etc.

446.13 Method of describing parcels, etc.   In entries required to be made by the county auditor, county treasurer, or other officer, letters and figures may be used to denote townships, ranges, sections, parts of sections, lots, blocks, dates, and the amount of taxes, interest, fees, and costs.  [R60, §770; C73, §880; C97, §1421; C24, 27, 31, 35, 39, §7250; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.13]  91 Acts, ch 191, §65
IA Code § 446.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.14 - Irregularities in advertisement.

446.14 Irregularities in advertisement.   An irregularity or informality in the advertisement does not affect the legality of the sale or the title to a parcel conveyed by the county treasurer’s deed under this chapter and chapters 447 and 448, and in all cases its provisions shall be sufficient notice to the owners of the sale of the parcel.  [R60, §770; C73, §880; C97, §1421; C24, 27, 31, 35, 39, §7251; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.14]  91 Acts, ch 191, §66
IA Code § 446.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.15 - Offer for sale.

446.15 Offer for sale.   The county treasurer shall offer for sale, on the day of the sale, each parcel separately for the total amount due against each parcel advertised for sale.  [C51, §499; R60, §765; C73, §875; C97, §1422; C24, 27, 31, 35, 39, §7252; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.15]  91 Acts, ch 191, §67; 95 Acts, ch 57, §16
IA Code § 446.16 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.16 - Bid — purchaser — bidder registration fee.

446.16 Bid — purchaser — bidder registration fee.   1. The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest percentage of the parcel is the purchaser, and when the purchaser designates the percentage of any parcel for which the purchaser will pay the total amount due, the percentage thus designated shall give the person an undivided interest upon the issuance of a treasurer’s deed, as provided in chapter 448. If two or more persons have placed an equal bid and the bids are the smallest percentage offered, the county treasurer shall use a random selection process to select the bidder to whom a certificate of purchase will be issued. The percentage that may be designated by any purchaser under this subsection shall not be less than one percent.   2. The treasurer may establish and collect a reasonable registration fee from each registered bidder at the tax sale. The fee shall not be assessed against a county or municipality. The total of the fees collected shall not exceed the total costs of the tax sale. Registration fees collected shall be deposited in the general fund of the county.   3. The delinquent tax lien transfers with the tax sale certificate, whether held by the county or purchased by an individual, through assignment or direct purchase at the tax sale. The delinquent tax sale lien expires when the tax sale certificate expires.   4. Only those persons as defined in section 4.1 are authorized to register to bid or to bid at the tax sale or to own a tax sale certificate by purchase, assignment, or otherwise. To be authorized to register to bid or to bid at a tax sale or to own a tax sale certificate, a person, other than an individual, must have a federal tax identification number and either a designation of agent for service of process on file with the secretary of state or a verified statement meeting the requirements of chapter 547 on file with the county recorder of the county in which the person wishes to register to bid or to bid at tax sale or of the county where the property that is the subject of the tax sale certificate is located.  [C51, §501; R60, §766; C73, §876; C97, §1423; C24, 27, 31, 35, 39, §7253; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.16]  90 Acts, ch 1203, §1; 91 Acts, ch 191, §68; 92 Acts, ch 1016, §25; 95 Acts, ch 57, §17; 97 Acts, ch 121, §19; 2004 Acts, ch 1092, §8; 2005 Acts, ch 34, §15, 26; 2009 Acts, ch 11, §1, 2  Referred to in §420.246
IA Code § 446.17 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.17 - Sale continued.

446.17 Sale continued.   1. The county treasurer shall continue the sale from day to day as long as there are bidders or until all delinquent parcels have been offered for sale.   2. If notice of annual tax sale has been published under section 446.9, Code 1991, the notice is valid and further notice is not required for an adjourned sale held under this section, unless it is a public bidder sale.  [C51, §499; R60, §767; C73, §877; C97, §1424; C24, 27, 31, 35, 39, §7254; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.17]  91 Acts, ch 191, §69; 92 Acts, ch 1016, §26; 2007 Acts, ch 22, §77
IA Code § 446.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.18 - “Public bidder sale” — notice.

446.18 “Public bidder sale” — notice.   Each county treasurer shall, on the day of the regular tax sale each year or any continuance or adjournment of the tax sale, offer and sell at public sale all parcels which remain liable to sale for delinquent taxes, which have previously been advertised, offered for one year or more, and remain unsold for want of bidders. Notice of the sale shall be given at the same time and in the same manner as that given of the regular sale.  [C97, §1425; C24, 27, 31, 35, 39, §7255; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.18]  91 Acts, ch 191, §70  Referred to in §321.46, 446.9, 446.19, 446.19A, 447.9
IA Code § 446.19 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.19 - County or city as purchaser.

446.19 County or city as purchaser.   1. When a parcel is offered at a tax sale under section 446.18, and no bid is received, or if the bid received is less than the total amount due, the county in which the parcel is located, through its county treasurer, shall bid for the parcel a sum equal to the total amount due. Money shall not be paid by the county or other tax-levying or tax-certifying body for the purchase, but each of the tax-levying and tax-certifying bodies having any interest in the taxes shall be charged with the total amount due the tax-levying or tax-certifying body as its just share of the purchase price.   2. This section does not prohibit a governmental agency or political subdivision from bidding at the sale for a parcel to protect its interests. When a bid is received from a city in which the parcel is located, money shall not be paid by the city, but each of the tax-levying and tax-certifying bodies having any interest in the taxes shall be charged with the total amount due the tax-levying or tax-certifying body as its just share of the purchase price.  [C27, 31, 35, §7255-b1; C39, §7255.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.19]  91 Acts, ch 191, §71; 92 Acts, ch 1163, §86; 95 Acts, ch 57, §18  Referred to in §331.361, 445.3, 445.16, 446.7, 446.20, 446.21, 447.1, 459.505, 459.506  Acquisition of title by municipal corporations, chapter 569
IA Code § 446.20 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.20 - Remedies.

446.20 Remedies.   1. a. Without limiting the county’s rights under section 445.3, once a certificate is issued to a county, a county may collect the total amount due by the alternative remedy provided in section 445.3 by converting the total amount due to a personal judgment. Entrance of the judgment shall be shown on the county system. Collection of the judgment may then be initiated as provided in section 445.4. The county attorney shall, upon request of the county treasurer, assist in prosecution of action authorized under this section and sections 445.3 and 445.4.   b. The remedies associated with tax sale and personal judgment may be simultaneously pursued until such time as the total amount due has been collected or otherwise discharged. If the total amount due is collected pursuant to a personal judgment, the tax sale shall be canceled by the treasurer. If a tax deed is issued, any personal judgment shall be released and a satisfaction of judgment shall be filed with the clerk of the appropriate district court.   2. a. If the board or council determines that any property located on a parcel purchased by the county or city pursuant to section 446.19 requires removal, dismantling, or demolition, the board or council shall, at the same time and in the same manner that the notice of expiration of right of redemption is served, cause to be served on the person in possession of the parcel and also upon the person in whose name the parcel is taxed a separate notice stating that if the parcel is not redeemed within the time period specified in the notice of expiration of right of redemption, the property described in the notice shall be removed, dismantled, or demolished. The notice shall further state that the costs of removal, dismantling, or demolition shall be assessed against the person in whose name the parcel is taxed and a lien for the costs shall be placed against any other parcel taxed in that person’s name within the county.   b. Service of the notice shall also be made by mail on any mortgagee having a lien upon the parcel, a vendor of the parcel under a recorded contract of sale, a lessor who has a recorded lease or memorandum of a recorded lease, and any other person who has an interest of record, at the person’s last known address, if the mortgagee, vendor, lessor, or other person has filed a request for notice, as prescribed in section 446.9, subsection 3. The notice shall also be served on any city where the parcel is situated. Failure to receive a mailed notice is not a defense to the payment of the total amount due.   3. This section is remedial and shall apply to all delinquent taxes included in a tax sale certificate of purchase issued to a county. Upon assignment of a county-held tax sale certificate, this section shall not apply to the assignee.  91 Acts, ch 191, §72; 92 Acts, ch 1016, §27; 95 Acts, ch 57, §19; 98 Acts, ch 1107, §29; 2006 Acts, ch 1010, §115; 2007 Acts, ch 126, §73; 2011 Acts, ch 25, §143
IA Code § 446.21 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.21 - Assignment of certificate to bondholder.

446.21 Assignment of certificate to bondholder.   In tax sales made under section 446.19, a holder of a special assessment certificate against a parcel, a holder of a bond payable in whole or in part out of a special assessment against a parcel, or a city within which a parcel is situated, which parcel has been sold, is entitled to an assignment of any certificate of tax sale of the parcel, upon tender to the holder or to the county treasurer of the amount to which the holder of the tax sale certificate would be entitled in case of redemption.  [C97, §816; S13, §792-f, 816; C24, 27, 31, §6041; C35, §6041, 7255-g2; C39, §6041, 7255.3; C46, 50, 54, 58, 62, 66, 71, 73, §391.68, 446.21; C75, 77, 79, 81, S81, §446.21; 81 Acts, ch 117, §1225]  91 Acts, ch 191, §73  Referred to in §446.45
IA Code § 446.23 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.23 - Resale.

446.23 Resale.   The person purchasing a tax sale certificate against any parcel shall immediately pay to the county treasurer the total amount bid. Upon failure to do so the parcel is again offered as if no such sale had been made. These payments may be made in the funds receivable in payment of taxes.  [C51, §502; R60, §768; C73, §878; C97, §1426; C24, 27, 31, 35, 39, §7257; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.23]  91 Acts, ch 191, §74
IA Code § 446.24 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.24 - Record of sales.

446.24 Record of sales.   The county treasurer or a designee shall attend all tax sales and keep a record in the county system of the sales, describing each parcel on which the total amount due was paid by the purchaser, as they are described in the copy of the notice on file in the treasurer’s office. The county system shall include a statement of the amount, kind of tax, interest, fees, and costs for each parcel, to whom sold, and the date of sale.  [R60, §772; C73, §882; C97, §1427; C24, 27, 31, 35, 39, §7258; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.24; 81 Acts, ch 117, §1226]  91 Acts, ch 191, §75
IA Code § 446.25 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.25 - Sale adjourned.

446.25 Sale adjourned.   When all the parcels advertised for sale have been offered and parcels remain unsold for want of bidders, the county treasurer shall adjourn the sale to some day not exceeding two months from adjournment, due notice of which day shall be given at the time of adjournment, and by keeping the notice posted in a conspicuous place in the treasurer’s office. Further notice is not necessary. On the day fixed by the adjournment, the same proceedings shall occur as in the first instance. Further adjournments shall be made, not exceeding intervals of two months, and the sales continue until the next regular annual sale or until all the parcels are sold.  [R60, §773; C73, §883; C97, §1428; C24, 27, 31, 35, 39, §7259; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.25]  91 Acts, ch 191, §76  Referred to in §420.219, 445.10
IA Code § 446.26 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.26 - Responsibility of treasurer to attend tax sale.

446.26 Responsibility of treasurer to attend tax sale.   A county treasurer failing to attend a tax sale in person, by a deputy treasurer, or by another designated employee is guilty of a simple misdemeanor.  [R60, §774; C73, §884; C97, §1429; C24, 27, 31, 35, 39, §7260; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.26; 81 Acts, ch 117, §1227]  91 Acts, ch 191, §77
IA Code § 446.27 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.27 - Liability of treasurer.

446.27 Liability of treasurer.   1. If the county treasurer, deputy treasurer, or other designated employee sells or assists in selling any parcel, knowing it is not subject to taxation or that the amount for which it is sold has been paid, or knowingly and willfully sells or assists in selling a parcel to defraud the owner, or knowingly and willfully executes a deed for such a parcel sold, the treasurer, deputy treasurer, or designated employee is guilty of a serious misdemeanor and liable to pay the injured party all damages sustained as a result of the illegal sale.   2. If the treasurer, deputy treasurer, or designated person is directly or indirectly concerned in the purchase of a parcel sold at tax sale, the treasurer and the treasurer’s sureties are liable on the treasurer’s official bond for all damages sustained by the owner of the parcel. In addition, the treasurer, deputy treasurer, or designated person, as the case may be, is guilty of a fraudulent practice.   3. Sales made in violation of this section are void.  [R60, §775; C73, §885; C97, §1430; C24, 27, 31, 35, 39, §7261; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.27; 81 Acts, ch 117, §1228]  91 Acts, ch 191, §78; 92 Acts, ch 1016, §28  Fraudulent practices, see §714.8 – 714.14
IA Code § 446.28 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.28 - Subsequent sale.

446.28 Subsequent sale.   If for good cause, a parcel cannot be advertised and offered for sale on the third Monday of June or on another date in June designated by the treasurer, the county treasurer shall make the sale on the third Monday of the next succeeding month in which the required notice can be given.  [R60, §776; C73, §886; C97, §1431; C24, 27, 31, 35, 39, §7262; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.28]  91 Acts, ch 191, §79; 99 Acts, ch 4, §3, 4  Referred to in §445.10, 447.1
IA Code § 446.29 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 446 - TAX SALES|Section 446.29 - Certificate of purchase.

446.29 Certificate of purchase.   The county treasurer shall prepare, sign, and deliver to the purchaser of any parcel or part of a parcel sold a certificate of purchase, describing the parcel or part of the parcel as shown in the county system identifying the parcel or part of the parcel sold, the total amount due for each parcel as described, and that payment has been made. Not more than one parcel shall be entered upon each certificate of purchase. The certificate fee is the amount specified in section 331.552, subsection 23. The delinquent tax lien transfers with the tax sale certificate, whether held by the county or purchased by an individual through assignment or direct purchase at the tax sale. The delinquent tax lien expires when the tax sale certificate expires.  [C51, §503; R60, §777; C73, §887; C97, §1432; S13, §1432; C24, 27, 31, 35, 39, §7263; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.29; 82 Acts, ch 1104, §25]  90 Acts, ch 1203, §2; 91 Acts, ch 191, §80