reglab/housing_qa huggingface dataset:
IA Code § 443.17 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.17 - Presumption of two-year ownership.

443.17 Presumption of two-year ownership.   In any action or proceeding, now pending or hereafter brought, to recover taxes upon property not listed or assessed for taxation during the lifetime of any decedent, it shall be presumed that any property, any evidence of ownership of property, and any evidence of a promise to pay, owned by a decedent at the date of the decedent’s death, had been acquired and owned by such decedent more than two years before the date of the decedent’s death; and the burden of proving that any such property had been acquired by such decedent less than two years before the date of the decedent’s death shall be upon the heirs, legatees, and legal representatives of any such decedent.  [C35, §7158-f1; C39, §7158.2; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.17]  99 Acts, ch 174, §5, 7
IA Code § 443.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.18 - Real estate — duty of owner.

443.18 Real estate — duty of owner.   In all cases where real estate subject to taxation has not been assessed, the owner, or an agent of the owner, shall have the same done by the treasurer, and pay the taxes thereon; and if the owner fails to do so the treasurer shall assess the same and collect the tax assessed as the treasurer does other taxes.  [R60, §753; C73, §852; C97, §1399; C24, 27, 31, 35, 39, §7159; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.18]
IA Code § 443.19 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.19 - Irregularities, errors, and omissions — effect.

443.19 Irregularities, errors, and omissions — effect.   No failure of the owner to have such property assessed or to have the errors in the assessment corrected, and no irregularity, error, or omission in the assessment of such property, shall affect in any manner the legality of the taxes levied thereon, or affect any right or title to such real estate which would have accrued to any party claiming or holding under and by virtue of a deed executed by the treasurer as provided by this Title,* had the assessment of such property been in all respects regular and valid.  [R60, §753; C73, §852; C97, §1399; C24, 27, 31, 35, 39, §7160; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.19]  94 Acts, ch 1023, §54  *Chapters 421B, 427C, 435, 452A, and 453A were not enacted as part of this Title and were moved into this Title by the Code editor in Code 1993; chapters 421B, 427C, 435, 452A, and 453A contain applicable provisions pertaining to those chapters
IA Code § 443.21 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.21 - Assessments certified to county auditor.

443.21 Assessments certified to county auditor.   All assessors and assessing bodies, including the department of revenue having authority over the assessment of property for tax purposes shall certify to the county auditor of each county the assessed values of all the taxable property in such county as finally equalized and determined, and the same shall be transcribed onto the tax lists as required by section 443.2.  [C71, 73, 75, 77, 79, 81, §443.21]  2003 Acts, ch 145, §286  Referred to in §331.512
IA Code § 443.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.22 - Uniform assessments mandatory.

443.22 Uniform assessments mandatory.   All assessors and assessing bodies, including the department of revenue having authority over the assessment of property for tax purposes, shall comply with sections 428.4, 428.29, 434.15, 438.13, 441.21, and 441.45. The department of revenue having authority over the assessments, shall exercise its powers and perform its duties under section 421.17 and other applicable laws so as to require the uniform and consistent application of said section.  [C71, 73, 75, 77, 79, 81, §443.22]  84 Acts, ch 1195, §2; 2003 Acts, ch 145, §286
IA Code § 443.23 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.23 - Definition.

443.23 Definition. Repealed by  2003 Acts, ch 44, §112  . See §443.23A.
IA Code § 443.23A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.23A - Definitions.

443.23A Definitions.   As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.  2000 Acts, ch 1148, §1
IA Code § 444.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.1 - Basis for amount of tax.

444.1 Basis for amount of tax.   In all taxing districts in the state, including townships, school districts, cities and counties, when by law then existing the people are authorized to determine by vote, or officers are authorized to estimate or determine, a rate of taxation required for any public purpose, such rate shall in all cases be estimated and based upon the adjusted taxable valuation of such taxing district for the preceding calendar year.  [C24, 27, 31, 35, 39, §7162; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.1]  Referred to in §331.401, 444.8
IA Code § 444.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.2 - Amounts certified in dollars.

444.2 Amounts certified in dollars.   When an authorized tax rate within a taxing district, including townships, school districts, cities and counties, has been thus determined as provided by law, the officer or officers charged with the duty of certifying the authorized rate to the county auditor or board of supervisors shall, before certifying the rate, compute upon the adjusted taxable valuation of the taxing district for the preceding fiscal year, the amount of tax the rate will raise, stated in dollars, and shall certify the computed amount in dollars and not by rate, to the county auditor and board of supervisors.  [C24, 27, 31, 35, 39, §7163; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.2]  83 Acts, ch 101, §90  Referred to in §331.401, 420.207, 444.8
IA Code § 444.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.3 - Computation of rate.

444.3 Computation of rate.   When the valuations for the several taxing districts shall have been adjusted by the several boards for the current year, the county auditor shall thereupon apply such a rate, not exceeding the rate authorized by law, as will raise the amount required for such taxing district, and no larger amount. For purposes of computing the rate under this section, the adjusted taxable valuation of the property of a taxing district does not include the valuation of property of a railway corporation or its trustee which corporation has been declared bankrupt or is in bankruptcy proceedings. Nothing in the preceding sentence exempts the property of such railway corporation or its trustee from taxation and the rate computed under this section shall be levied on the taxable property of such railway corporation or its trustee.  [C24, 27, 31, 35, 39, §7164; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.3; 82 Acts, ch 1207, §5, 6]  88 Acts, ch 1250, §19  Referred to in §331.401, 420.207, 425A.5, 426.6, 444.8
IA Code § 444.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.4 - Fractional rates disregarded.

444.4 Fractional rates disregarded.   If in adjusting the rate to be levied in any taxing district to conform to law, such rates shall make necessary the levying of a fraction of a cent, said fractional excess may be computed as one cent, which latter shall be the smallest required to be spread upon the tax lists for any purpose except rates applicable to a state purpose.  [C24, 27, 31, 35, 39, §7166; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.4]  Referred to in §331.401, 420.207, 444.8
IA Code § 444.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.6 - Record of rates.

444.6 Record of rates.   On the determination by the auditor of the necessary rates as herein directed, it is made the auditor’s duty to enter a record of such rates for each taxing district upon the permanent records of the auditor’s office in a book to be kept for that purpose.  [C24, 27, 31, 35, 39, §7168; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.6]  Referred to in §331.401, 331.508, 444.8
IA Code § 444.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.7 - Excessive tax prohibited.

444.7 Excessive tax prohibited.   It is a simple misdemeanor for the board of supervisors to authorize, or the county auditor to carry upon the tax lists for any year, an amount of tax for a public purpose in excess of the amount certified or authorized as provided by law. The department of management shall prescribe and furnish the county auditors forms and instructions to aid them in determining the legality and authorized amount of tax levies. The county auditor shall reduce an excessive levy to the maximum amount authorized by law, and not in excess of the amount certified; and the county auditor shall not enter or carry a tax on the tax lists for an illegal levy.  [C24, 27, 31, 35, 39, §7169; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.7]  88 Acts, ch 1158, §75  Referred to in §331.401, 444.8
IA Code § 444.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.8 - Mandatory provisions.

444.8 Mandatory provisions.   The provisions of sections 444.1 to 444.7, and the methods of computation, certification, and levy therein provided shall be obligatory on all officers within the several counties of the state upon whom devolves the duty of determining, certifying, and levying taxes.  [C24, 27, 31, 35, 39, §7170; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.8]  Referred to in §331.401
IA Code § 444.8A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.8A - Definitions.

444.8A Definitions.   As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.  2000 Acts, ch 1148, §1
IA Code § 444.21 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.21 - General fund of the state.

444.21 General fund of the state.   The amount derived from taxes levied for state general revenue purposes, and all other sources which are available for appropriations for general state purposes, and all other money in the state treasury which is not by law otherwise segregated, shall be established as a general fund of this state.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.21]
IA Code § 444.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.22 - Annual levy.

444.22 Annual levy.   In each year the director of revenue shall fix the rate in percentage to be levied upon the assessed valuation of the taxable property of the state necessary to raise the amount for general state purposes as shall be designated by the department of management.  [S13, §1380-c; C24, 27, 31, 35, 39, §7182; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.22]  91 Acts, ch 258, §52; 2003 Acts, ch 145, §286
IA Code § 444.23 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 444 - TAX LEVIES|Section 444.23 - Rate certified to county auditor.

444.23 Rate certified to county auditor.   The director of revenue shall certify the rate so fixed to the auditor of each county.  [S13, §1380-d; C24, 27, 31, 35, 39, §7183; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.23]  2003 Acts, ch 145, §286
IA Code § 445.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.1 - Definition of terms.

445.1 Definition of terms.   For the purpose of this chapter and chapters 446, 447, and 448, section 331.553, subsection 3, and sections 427.8 through 427.12 and 569.8:   1. “Abate” means to cancel in their entirety all applicable amounts.   2. “Compromise” means to enter into a contractual agreement for the payment of taxes, interest, fees, and costs in amounts different from those specified by law.   3. “County system” means a method of data storage and retrieval as approved by the auditor of state including, but not limited to, tax lists, books, records, indexes, registers, or schedules.   4. “Legal representative” means a parent, guardian, or conservator of a person with a legal disability, a person appointed by a court to act on behalf of a person with a legal disability, or a person acting on behalf of a person with a legal disability pursuant to a power of attorney.   5. “Parcel” means each separate item shown on the tax list, manufactured or mobile home tax list, schedule of assessment, or schedule of rate or charge.   6. “Person with a legal disability” means a minor or a person of unsound mind.   7. “Rate or charge” means an item, including rentals, legally certified to the county treasurer for collection as provided in sections 169C.6, 331.465, 331.489, 358.20, 359A.6, 364.11, 364.12, and 468.589 and section 384.84, subsection 4.   8. “Taxes” means an annual ad valorem tax, a special assessment, a drainage tax, a rate or charge, and taxes on homes pursuant to chapter 435 which are collectible by the county treasurer.   9. “Total amount due” means the aggregate total of all taxes, penalties, interest, costs, and fees due on a parcel.  [R60, §751; C73, §846; C97, §1390; C24, 27, 31, 35, 39, §7184; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.1]  86 Acts, ch 1139, §2; 91 Acts, ch 191, §26; 92 Acts, ch 1163, §85; 93 Acts, ch 73, §5; 95 Acts, ch 57, §11; 2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80; 2010 Acts, ch 1118, §9; 2018 Acts, ch 1039, §1  Referred to in §6B.1, 11.1, 12B.1, 24.2, 35B.1, 43.2, 50.1, 62.1, 64.1, 65.1, 66.1, 69.1, 96.1B, 99.1, 144.1, 161A.3, 169C.1, 177A.2, 230.1, 257B.1, 306.2, 309.1, 311.1, 317.1, 321A.1, 331.552, 331.559, 347B.1, 353.1, 354.2, 357.1, 357C.1, 357D.1, 357E.1, 357F.1, 357G.1, 357I.1, 358.1, 358C.1, 359.1, 359A.1, 364.22, 380.1, 384.120, 386.1, 420.43, 422.3, 425.11, 426A.1, 426C.1, 427.8, 427.12, 428.20, 433.12, 434.1, 435.1, 437.1, 437A.3, 438.2, 440.1, 441.53, 443.23A, 444.8A, 445.37, 446.7, 447.9, 448.17A, 449.1, 460.101, 468.3, 556F.1, 557C.2, 558.1B, 558.5, 561.26, 595.1, 614.13A, 657.2A, 657A.12, 658.1, 717B.1
IA Code § 445.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.2 - Duty of county treasurer.

445.2 Duty of county treasurer.   The county treasurer, after making the entry provided in section 445.10, shall proceed to collect the ad valorem taxes, and the list referred to in chapter 443 is the treasurer’s authority and justification against any illegality in the proceedings prior to receiving the list. The treasurer shall also collect, as far as practicable, the taxes remaining unpaid on the county system. If the taxes are not paid, the treasurer shall send a statement of delinquent taxes as part of the notice of tax sale as provided in section 446.9.  91 Acts, ch 191, §27
IA Code § 445.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.3 - Actions authorized.

445.3 Actions authorized.   1. In addition to all other remedies and proceedings now provided by law for the collection of taxes, the county treasurer may bring or cause an ordinary suit at law to be commenced and prosecuted in the treasurer’s name for the use and benefit of the county for the collection of taxes from any person, as shown by the county system in the treasurer’s office, and the suit shall be in all respects commenced, tried, and prosecuted to final judgment the same as provided for ordinary actions.   2. The commencement of actions for ad valorem taxes authorized under this section shall not begin until the issuance of a tax sale certificate under the requirements of section 446.19. The commencement of actions for all other taxes authorized under this section shall not begin until ten days after the publication of tax sale under the requirements of section 446.9, subsection 2. This subsection does not apply to the collection of ad valorem taxes under section 445.32, and grain handling taxes under section 428.35.   3. Notwithstanding the provisions in section 535.3, interest on the judgment shall be at the rate provided in section 447.1 and shall commence from the month of the commencement of the action. This interest shall be in lieu of the interest assessed under section 445.39 from and after the month of the commencement of the action.   4. An appeal may be taken to the Iowa supreme court as in other civil cases regardless of the amount involved.   5. Notwithstanding any other provisions in this section, if the treasurer is unable or has reason to believe that the treasurer will be unable to offer land at the annual tax sale to collect the total amount due, the treasurer may immediately collect the total amount due by the commencement of an action under this section.   6. Notwithstanding any other provision of law, if a statute authorizes the collection of a delinquent tax, assessment, rate, or charge by tax sale, the tax, assessment, rate, or charge, including interest, fees, and costs, may also be collected under this section and section 445.4.   7. 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.  [S13, §1452-a; C24, 27, 31, 35, 39, §7186; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.3]  91 Acts, ch 191, §28; 92 Acts, ch 1016, §18, 19; 95 Acts, ch 57, §12; 2007 Acts, ch 185, §5; 2016 Acts, ch 1011, §70  Referred to in §435.24, 437A.11, 437B.7, 445.4, 445.32, 445.36A, 446.20, 614.1, 631.1  Limitations of actions, see §614.1
IA Code § 445.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.4 - Statutes applicable — attachment — damages.

445.4 Statutes applicable — attachment — damages.   1. Chapter 639 is applicable to proceedings instituted by a county treasurer under section 445.3, and a writ of attachment shall be issued upon the treasurer complying with the provisions of chapter 639, for taxes, whether due or not due, except that a bond shall not be required from the treasurer or county in such cases, but the county shall be liable for damages only, as provided by section 639.14. The county attorney, upon request of the treasurer, shall assist in prosecution of actions authorized in this section.   2. 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.  [S13, §1452-b; C24, 27, 31, 35, 39, §7187; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.4]  91 Acts, ch 191, §29; 95 Acts, ch 57, §13; 2019 Acts, ch 24, §104  Referred to in §435.24, 445.3, 445.32, 445.36A, 446.20, 631.1
IA Code § 445.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.6 - Application to waive tax statement requirements.

445.6 Application to waive tax statement requirements. Repealed by 2016 Acts, ch 1073, §186.
IA Code § 445.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.10 - Former delinquent taxes.

445.10 Former delinquent taxes.   The county treasurer shall each year, after receiving the tax list referred to in chapter 443, enter into the county system a notation of delinquency for each parcel on which the tax remains unpaid for any previous year. Unless the delinquent tax is so entered it shall cease to be a lien upon that parcel. To preserve the tax lien it is only necessary to enter the notation for any parcel upon which it is a lien. If the county system is such that all delinquent taxes of any preceding year are automatically brought forward against each parcel on which the tax remains unpaid for any year, the treasurer is not required to make any further entry. Any sale for a delinquent tax not noted on the county system is invalid. However, this section does not require that in order to preserve the lien of tax and make the tax sale valid, delinquent taxes must be brought forward upon the county system if the tax list is received by the treasurer less than six months preceding the date of conducting the tax sale as provided in section 446.25 or 446.28.  [R60, §750; C73, §845; C97, §1389; S13, §1389-d; C24, 27, 31, 35, 39, §7193; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.10]  91 Acts, ch 191, §31  Referred to in §427.12, 445.2, 445.14, 445.15  Limitation on section, §445.15
IA Code § 445.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.11 - Special assessment levy submitted.

445.11 Special assessment levy submitted.   When the levy of a special assessment is submitted to the county treasurer, in a format acceptable by the treasurer, the treasurer shall enter in the county system a description of each parcel affected, the date of the assessment, the total amount assessed, the installments to be paid, and the amounts of the respective installments if the assessment is payable in installments.  [C31, 35, §7193-d1; C39, §7193.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §445.11; 81 Acts, ch 117, §1221]  91 Acts, ch 191, §32  Referred to in §331.552
IA Code § 445.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.12 - Additional data for special assessments.

445.12 Additional data for special assessments.   The county system may contain space for showing interest, if any, that may be incurred, a column showing payments and their amounts, a column showing the number of the receipt to be issued by the county treasurer, and a column that may be used to show the date of payment of the assessment, or any installment of it.  [C31, 35, §7193-d2; C39, §7193.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.12]  91 Acts, ch 191, §33
IA Code § 445.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.14 - Entries on the county system.

445.14 Entries on the county system.   The county treasurer shall each year, after receiving the tax list referred to in section 445.10, indicate on the county system that a special assessment is unpaid. This indication is not required if the county system automatically brings forward a notation of the unpaid special assessment.  [C31, 35, §7193-d4; C39, §7193.04; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.14]  91 Acts, ch 191, §34
IA Code § 445.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 445 - TAX COLLECTION|Section 445.15 - Limitations.

445.15 Limitations.   Nothing contained in sections 443.2 and 445.10 shall apply to special assessment levies.  [C31, 35, §7193-d5; C39, §7193.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.15]