reglab/housing_qa huggingface dataset:
IA Code § 420.245 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.245 - Rights and remedies.

420.245 Rights and remedies.   The purchaser as well as the owner of any real property sold on account of such general or special delinquent taxes or assessments shall be entitled to all the rights and remedies which are granted and prescribed by sections 446.35, 446.36, and 448.6 to 448.14, but wherever the words “county and county treasurer and auditor” are used, the words “city, city treasurer, city clerk, recorder, auditor, or collector or officer authorized to act as collector,” shall be substituted.  [C97, §1019; C24, 27, 31, 35, 39, §6894; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.245]
IA Code § 420.246 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.246 - Tax and deed statutes applicable.

420.246 Tax and deed statutes applicable.   Sections 446.16, 446.32, and 448.10 to 448.12 are applicable to cities acting under special charters, except that, where the word “treasurer” is used, there shall be substituted the words “city collector or treasurer or deputy treasurer or deputy or officer authorized to collect city taxes”; and where the word “auditor” is used, there shall be substituted the words “city clerk or recorder”.  [C97, §1020; S13, §1020; C24, 27, 31, 35, 39, §6895; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.246]  83 Acts, ch 101, §85; 91 Acts, ch 191, §17
IA Code § 420.247 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.247 - Failure to obtain deed — cancellation of sale.

420.247 Failure to obtain deed — cancellation of sale.   After July 4, 1942, section 446.37 shall apply to cities acting under special charter which collect their own taxes, the terms “county auditor” and “county treasurer” in said section to be taken, for the purposes of this section, to refer to the persons performing their respective functions in relation to tax sales by such cities.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.247]
IA Code § 420.248 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.248 - Penalty or interest on unpaid taxes.

420.248 Penalty or interest on unpaid taxes.   Cities which act under special charters and which levy and collect their own taxes shall not collect any further penalty or interest on general taxes remaining unpaid four years or more after March 31 of the year for which such general taxes are levied.  [S13, §1056-a4; C24, 27, 31, 35, 39, §6896; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.248]
IA Code § 420.286 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.286 - Procedure.

420.286 Procedure.   On the presentation of a petition signed by one-fourth of the electors, as shown by the vote at the next preceding city election, of any city acting under a special charter or act of incorporation, to the governing body of the city, asking that the question of the amendment of the special charter or act of incorporation be submitted to the electors of such city, the governing body shall immediately propose sections to amend the charter or act of incorporation, and shall submit the amendment, as requested, at the first ensuing city election. At least ten days before the election, the mayor of the city shall issue a proclamation setting forth the nature and character of the amendment, and shall cause the proclamation to be published in a newspaper published in the city, or, if there be none, the mayor shall cause the amendment to be posted in five public places in the city. On the day specified, the proposition to adopt the amendment shall be submitted to the electors of the city for adoption or rejection, in the manner provided by the general election laws.  [R60, §1141; C73, §548; C97, §1047; C24, 27, 31, 35, 39, §6933; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.286]  2019 Acts, ch 59, §120  Public measure submitted to voters, §49.43 et seq.
IA Code § 420.287 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.287 - Proclamation of result.

420.287 Proclamation of result.   If a majority of the votes cast be in favor of adopting said amendment, the mayor shall issue a proclamation accordingly; and the amendment shall thereafter constitute a part of said charter.  [R60, §1142; C73, §549; C97, §1048; C24, 27, 31, 35, 39, §6934; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.287]
IA Code § 420.288 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.288 - Submission at special election.

420.288 Submission at special election.   The legislative body of the city may submit any amendment to the vote of the people at any special election, provided one-half of the electors petition for that purpose, and the proceedings shall be the same as at the general election.  [R60, §1143; C73, §550; C97, §1049; C24, 27, 31, 35, 39, §6935; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.288]  2019 Acts, ch 59, §121
IA Code § 421.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.1 - State board of tax review.

421.1 State board of tax review. Repealed by its own terms;  2015 Acts, ch 109, §2, 3  .
IA Code § 421.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.2 - Department of revenue.

421.2 Department of revenue.   A department of revenue is created. The department shall be administered by a director of revenue who shall be appointed by the governor subject to confirmation by the senate and shall serve at the pleasure of the governor. If the office of the director becomes vacant, the vacancy shall be filled in the same manner as provided for the original appointment. The director may establish, abolish, and consolidate divisions within the department of revenue when necessary for the efficient performance of the various functions and duties of the department of revenue.  [C31, 35, §6943-c11, -c12, -c15, -c17; C39, §6943.010, 6943.011, 6943.014, 6943.016; C46, 50, 54, 58, 62, 66, §421.1, 421.2, 421.5, 421.7; C71, 73, 75, 77, 79, 81, §421.2]  86 Acts, ch 1245, §419; 2003 Acts, ch 145, §286  Referred to in §7E.5  Confirmation, see §2.32
IA Code § 421.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.3 - Director to have no conflicting interests.

421.3 Director to have no conflicting interests.   The director of revenue shall not hold any other office under the laws of the United States or of this or any other state or hold any other position of profit. The director shall not engage in any occupation, business, or profession interfering with or inconsistent with the director’s duties, serve on or under any committee of any political party, or contribute to the campaign fund of any person or political party. The director shall be of high moral character, shall be recognized for executive and administrative capacity, and shall possess expert knowledge and skills in the fields of taxation and property tax assessment. The director shall devote full time to the duties of the office.  [C31, 35, §6943-c14; C39, §6943.013; C46, 50, 54, 58, 62, 66, §421.4; C71, 73, 75, 77, 79, 81, §421.3]  2003 Acts, ch 145, §286
IA Code § 421.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.4 - Deputies.

421.4 Deputies.   The director may appoint deputy directors and may designate one or more of the deputies as acting director. A deputy designated to serve in the absence of the director has all of the powers possessed by the director. The director may employ certified public accountants, engineering and technical assistants, and other employees, or independent contractors necessary to protect the interests of the state and any political subdivision.  [C71, 73, 75, 77, 79, 81, §421.4]  86 Acts, ch 1245, §420; 94 Acts, ch 1165, §1; 97 Acts, ch 158, §4
IA Code § 421.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.5 - Settling doubtful claims for taxes.

421.5 Settling doubtful claims for taxes.   The director may compromise and settle doubtful and disputed claims for taxes or refunds or tax liability of doubtful collectibility notwithstanding the provisions of section 7D.9. Whenever such a compromise and settlement is made, the director shall make a complete record of the case showing the tax assessed or claimed due, tax refund claimed, recommendations, reports, and audits of departmental personnel if any, the taxpayer’s grounds for dispute or contest together with all evidence thereof, and the amounts, conditions, and settlement or compromise of same.  [C71, 73, 75, 77, 79, 81, §421.5]  94 Acts, ch 1165, §2  Referred to in §453B.14
IA Code § 421.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.6 - Definition of return.

421.6 Definition of return.   For purposes of this title, unless the context otherwise requires, “return” means any tax or information return, amended return, declaration of estimated tax, or claim for refund that is required by, provided for, or permitted under, the provisions of this title or section 533.329, and which is filed with the department by, on behalf of, or with respect to any person. “Return” includes any amendment or supplement to these items, including supporting schedules, attachments, or lists which are supplemental to or part of the filed return.  2018 Acts, ch 1161, §2, 15, 16; 2020 Acts, ch 1118, §1  Section applies retroactively to January 1, 2018, for tax years beginning, and for refunds issued, on or after that date; 2018 Acts, ch 1161, §16  Section amended
IA Code § 421.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.8 - Penalty for defective return under certain circumstances.

421.8 Penalty for defective return under certain circumstances.   If a person files a purported return of tax which does not contain information on which the substantial correctness of the self-assessment may be judged or which contains information that on its face indicates that the self-assessment is substantially incorrect and the conduct previously referred to in this section is due to a position which is frivolous or a desire which appears on the purported return to delay or impede the administration of the tax laws of this state, then the person shall pay a penalty of five hundred dollars. This penalty shall be in addition to any other penalty provided by law.  86 Acts, ch 1007, §17
IA Code § 421.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.9 - Duties and powers — office.

421.9 Duties and powers — office.   1. The director of revenue or a designated deputy shall sign on behalf of the department all orders, subpoenas, warrants, and other documents of like character issued by the department.   2. The office of the department shall be maintained at the seat of government in this state. The department shall be deemed to be in continuous session and open for the transaction of business except Saturdays, Sundays, and legal holidays. The director of revenue may hold sessions in conducting investigations any place within the state when necessary to facilitate and render more thorough the performance of the director’s duties.   3. The director may make application to the district court or judicial magistrate in the county where the books, records, or assets are located for an administrative search warrant as authorized by section 808.14, to ensure equitable administration of state tax law, if any of the following occurs:   a. A person refuses to allow the director or the director’s authorized representative to audit the person’s books or records or to inspect or value the person’s assets.   b. The director has good and sufficient reason to believe that a person will not allow the department to audit books or records or inspect or value assets or to believe that the person will destroy books or records or secrete or transfer assets.   4. Immediately upon issuance of a distress warrant authorized by section 422.26, the director may make application to the district court or judicial magistrate for an administrative search warrant as authorized by section 808.14 to execute the distress warrant.  [C31, 35, §6943-c20, -c21, -c22, -c23; C39, §6943.019, 6943.020, 6943.021, 6943.022; C46, 50, 54, 58, 62, 66, §421.10, 421.11, 421.12, 421.13; C71, 73, 75, 77, 79, 81, §421.9]  86 Acts, ch 1245, §421; 90 Acts, ch 1232, §3; 94 Acts, ch 1165, §3; 2003 Acts, ch 145, §286; 2007 Acts, ch 126, §64
IA Code § 421.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.10 - Appeal period — applicability.

421.10 Appeal period — applicability.   The appeal period for revision of assessment of tax, interest, and penalties set out under section 422.28, 423.37, 437A.9, 437A.22, 437B.5, 437B.18, 452A.64, 453A.29, or 453A.46 applies to appeals to notices from the department denying changes in filing methods, denying refund claims, and denying portions of refund claims for the tax covered by that section, and notices of any department action directed to a specific taxpayer, other than licensing, which involves a calculation.  89 Acts, ch 251, §10; 95 Acts, ch 83, §1; 2000 Acts, ch 1114, §1, 18  ; 2003 Acts, 1st Ex, ch 2, §177, 205  ; 2013 Acts, ch 94, §3, 35, 36  Referred to in §437A.14, 437B.10
IA Code § 421.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.14 - Rules — director’s duties.

421.14 Rules — director’s duties.   The director shall have power to establish all needful rules not inconsistent with law for the orderly and methodical performance of the director’s duties, and to require the observance of such rules by those having business with or appearing before the department.  [C31, 35, §6943-c24; C39, §6943.023; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.14]
IA Code § 421.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.15 - Seal.

421.15 Seal.   The director shall have an official seal, and orders or other papers executed by the director may, under the director’s direction, be attested, with the seal affixed, by the secretary.  [C31, 35, §6943-c25; C39, §6943.024; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.15]
IA Code § 421.16 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.16 - Expenses.

421.16 Expenses.   The director and department employees are entitled to receive from the state their actual necessary expenses while traveling on the business of the department. The expenditures shall be sworn to by the party who incurred the expense, and approved and allowed by the director. However, such expenses shall not be allowed residents of Polk county while in the city of Des Moines or traveling between their homes and the city of Des Moines.  [C31, 35, §6943-c26; C39, §6943.025; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.16]  88 Acts, ch 1158, §72; 89 Acts, ch 284, §6; 97 Acts, ch 23, §41; 99 Acts, ch 151, §2, 89
IA Code § 421.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.18 - Duties of public officers and employees.

421.18 Duties of public officers and employees.   It shall be the duty of all public officers and employees of the state and local governments to give to the director of revenue information in their possession relating to taxation when required by the director, and to cooperate with and aid the director’s efforts to secure a fair, equitable, and just enforcement of the taxation and revenue laws.  [C31, 35, §6943-c28; C39, §6943.027; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.18]  99 Acts, ch 151, §3, 89; 2003 Acts, ch 145, §286  Referred to in §162.2A
IA Code § 421.19 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.19 - Counsel — disclosures authorized.

421.19 Counsel — disclosures authorized.   1. It shall be the duty of the attorney general and of the county attorneys in their respective counties to commence and prosecute actions, prosecutions, and complaints, when so directed by the director of revenue and to represent the director in any litigation arising from the discharge of the director’s duties.   2. If the department has information that indicates a taxpayer intentionally filed a false claim, affidavit, return, or other information with intent to evade tax or to obtain a refund, credit, or other benefit from the department, the department may notify federal, state, or local law enforcement and may disclose state returns, state return information, state investigative or audit information, or any other state information to such law enforcement, notwithstanding sections 422.20 and 422.72.   3. Notwithstanding sections 422.20 and 422.72, the department may disclose state returns, state return information, state investigative or audit information, or any other state information under this section.  [C31, 35, §6943-c29; C39, §6943.028; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.19]  2003 Acts, ch 145, §286; 2018 Acts, ch 1161, §23  Referred to in §422.20, 422.72  Assistant attorney general assigned, §13.5
IA Code § 421.20 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.20 - Actions.

421.20 Actions.   1. The director of revenue may bring actions of mandamus or injunction or any other proper actions in the district court to compel the performance of any order made by the director or to require any board or any other officer or person to perform any duty required by this chapter. The director shall commence an action only in the district court in the county in which the defendant or defendants in the action perform their official duties.   2. Upon the filing of an action in the county required by this section the director may move to change the action to another county, and the motion shall be granted upon a showing of good cause. As used in this section, “good cause” shall mean those grounds for change specified in  rule of civil procedure 1.801  ; however, the director shall not be required to submit affidavits of disinterested persons in order to prevail in the motion.  [C31, 35, §6943-c30; C39, §6943.029; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.20]  94 Acts, ch 1107, §25; 2003 Acts, ch 145, §286  Garnishment proceedings for collection of tax, §626.29 – 626.31  Section not amended; editorial change applied
IA Code § 421.21 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.21 - Administration of oaths.

421.21 Administration of oaths.   1. The director of revenue, or the deputies and other employees of the department when duly authorized by the director, shall have the power to administer all oaths authorized and required under the provisions of this chapter.   2. Each county treasurer, each deputy treasurer, and each automobile clerk of each county treasurer’s office shall have the power to administer all oaths authorized and required by the director in connection with the issuance in this state of an original certificate of registration for motor vehicles and trailers and concerning the collection of, or exemption from, use tax thereon. The personal signature of the person administering such an oath shall be subscribed to the jurat thereof and the seal of the county treasurer shall be affixed thereto.  [C31, 35, §6943-c31; C39, §6943.030; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.21]  2003 Acts, ch 145, §286  Referred to in §331.553
IA Code § 421.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.22 - Service of orders.

421.22 Service of orders.   Any sheriff or other person may serve any subpoena or order issued under the provisions of this chapter.  [C31, 35, §6943-c32; C39, §6943.031; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.22]  Referred to in §331.652
IA Code § 421.23 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.23 - Fees and mileage.

421.23 Fees and mileage.   The fees and mileage of witnesses attending any hearing of the department, including contested case hearings, pursuant to any subpoena, shall be the same as those of witnesses in civil cases in district court.  [C31, 35, §6943-c33; C39, §6943.032; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.23]  94 Acts, ch 1165, §7  Civil case fees and mileage, §622.69 – 622.75
IA Code § 421.24 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.24 - Reciprocal interstate tax enforcement.

421.24 Reciprocal interstate tax enforcement.   1. At the request of the director the attorney general may bring suit in the name of this state, in the appropriate court of any other state to collect any tax legally due in this state, and any political subdivision of this state or the appropriate officer thereof, acting in its behalf, may bring suit in the appropriate court of any other state to collect any tax legally due to such political subdivision.   2. The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or any political subdivision thereof, which extends a like comity to this state, and the duly authorized officer of any such state or a political subdivision thereof may sue for the collection of such tax in the courts of this state. A certificate by the secretary of state of such other state that an officer suing for the collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority.   3. a. For the purposes of this section, the words “tax” and “taxes” shall include interest and penalties due under any taxing statute, and liability for such interest or penalties, or both, due under a taxing statute of another state or a political subdivision thereof, shall be recognized and enforced by the courts of this state to the same extent that the laws of such other state permit the enforcement in its courts of liability for such interest or penalties, or both, due under a taxing statute of this state or a political subdivision thereof.   b. The courts of this state may not enforce interest rates or penalties on taxes of any other state which exceed the interest rates and penalties imposed by the state of Iowa for the same or a similar tax.  [C66, 71, 73, 75, 77, 79, 81, §421.24]  2013 Acts, ch 30, §85
IA Code § 421.25 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.25 - Professional appraisers employed.

421.25 Professional appraisers employed.   The director shall employ professional appraisers to assist county and city assessors in assessing and valuing property required to be assessed and valued by county and city assessors and assist the director in equalizing property values in the state. The department shall, upon request, provide technical assistance to county and city assessors in assessing and valuing property required to be assessed and valued by county and city assessors.  [C73, 75, 77, 79, 81, §421.25]