reglab/housing_qa huggingface dataset:
IA Code § 420.220 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.220 - City tax sale after public bidder sale.

420.220 City tax sale after public bidder sale.   1. Property located in a city acting under special charter which collects its own taxes, shall not, after sale of such property to the county for taxes, be offered or sold at any sale for taxes or special assessments collectible by any such city except in the following events:   a. In the event of redemption from sale to the county or transfer by the county of the certificate of purchase then sale may be made by the city as freely as if this section and sections 420.221 through 420.229 had never become law.   b. In the event that any special assessment or installment thereof levied by any such city, prior to April 22, 1941, shall be or become delinquent, then the property against which the same was levied may be sold therefor only at the first regular tax sale of such city occurring within such a period of time after delinquency that sale for such assessment or installment might lawfully be made at such first regular tax sale.   c. In the event of sale or conveyance of the property by the county after issuance of tax deed to it then sale may be made for general city taxes levied after such sale or conveyance by the county.   d. In the event of levy of any special assessment against the property after purchase thereof at tax sale by the county, then sale may be made for any such special assessment or installment thereof, then delinquent.   2. The county auditor shall, promptly after the purchase of any real estate by the county at tax sale, certify to the city treasurer of any such city, a statement showing the tracts or parcels so purchased and the dates of purchase thereof respectively. In the event either of redemption from any such sale or transfer of the certificate of purchase, the county auditor shall promptly certify to the city treasurer a statement showing such redemption or transfer. The city treasurer shall make appropriate entries in the treasurer’s tax books of the facts so certified by the county auditor as well as of the matters certified by such treasurer to said auditor under the provisions of section 420.222.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.220]  2010 Acts, ch 1061, §55  Referred to in §331.512, 420.224, 420.229
IA Code § 420.221 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.221 - Tax deed to county — city’s option to purchase — city tax levies.

420.221 Tax deed to county — city’s option to purchase — city tax levies.   In the event that there shall be issued to a county a tax deed for any real estate located in a special charter city which collects its own taxes, the county auditor of any such county shall promptly certify to the city treasurer of such city a statement showing each tract or parcel of real estate conveyed by any such deed, the date of conveyance thereof and the total amount which, immediately prior to the issuance of such deed, would have been required to be paid to make redemption from the sale to the county of each such tract or parcel as well as to pay all subsequent taxes due the county thereon. If any special assessment levied against any such parcel by any such city shall then remain uncollected in whole or part such city shall, at any time during three months next ensuing such certification, have the exclusive option to purchase from the county all its right, title, and interest in and to any such tract by paying to the county auditor the amount so certified in respect to such tract. Payment in any such case shall be made from the improvement fund of such city which fund it is hereby authorized to expend for the purposes stated. No general taxes shall be levied by any such city against real estate conveyed to the county by tax deed until the same shall have been sold or conveyed by the county.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.221]  Referred to in §331.512, 420.220, 420.224, 420.229
IA Code § 420.222 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.222 - Unpaid city taxes certified to county auditor.

420.222 Unpaid city taxes certified to county auditor.   The city treasurer shall, promptly after the certification to the treasurer by the county auditor of the fact of issuance to the county of a tax deed for any real estate, certify to such auditor a statement showing all unpaid general taxes, with interest, penalties, and costs to date, due said city and levied against the tracts or parcels of real estate so conveyed by tax deed to the county and also showing whether or not there are any unpaid special assessments against such respective tracts or parcels. After such certification (and, in respect to the tracts or parcels against which there shall so be shown to be any unpaid special assessments, after expiration of the optional right of purchase thereof by the city), the management and sale of any real estate acquired by the county under any such tax deed, as well as distribution of proceeds of sale and other incidents and proceedings consequential to the issuance of such deed, shall occur and be had in like manner and with like effect as if the general taxes, penalties, and costs so certified by such city treasurer had originally been collectible by the county treasurer for the account of the city as general taxes collectible with other general taxes for the respective corresponding years.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.222]  Referred to in §331.512, 420.220, 420.224, 420.229
IA Code § 420.223 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.223 - Purchase by city at tax sale.

420.223 Purchase by city at tax sale.   In the event that any general tax or special assessment levied by any special charter city which collects its own taxes, or any installment of any such assessment, shall remain unpaid for two years or more after any delinquency in payment thereof, then such city may, at any regular sale for taxes thereafter, purchase any such real estate for the full amount of the general taxes, with interest, penalties and costs of advertising, for which the same shall be offered and for such further amount, if any as such city may elect, not to exceed the amount of the special assessments or installments thereof, with interest and penalties, for which the same may be offered. Payment to the extent of the amount of such general taxes, with interest, penalties, and costs of advertising, shall be made, without any necessity or prerequisite of appropriation therefor, by charging the respective funds to which such general taxes, interest, penalties, and costs shall be payable, in the amounts so payable, and, to the extent of any further amount, shall be made from the improvement fund of said city, which funds it is hereby authorized to expend for the purposes stated.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.223]  Referred to in §331.512, 420.220, 420.224, 420.229
IA Code § 420.224 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.224 - Limitation on resale by city.

420.224 Limitation on resale by city.   Property which may be sold at tax sale to any such city shall not be offered at any sale for taxes or special assessments, collectible by such city, while it holds the certificate of purchase thereof or tax deed thereon. Nothing in sections 420.220 through 420.223, this section, or sections 420.225 through 420.229 shall prevent the sale of property for any unpaid taxes collectible by the county.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.224]  2013 Acts, ch 90, §100; 2020 Acts, ch 1063, §216  Referred to in §331.512, 420.220, 420.229  Section amended
IA Code § 420.225 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.225 - City subrogated to county’s rights — payment procedure.

420.225 City subrogated to county’s rights — payment procedure.   Any such city, holding a certificate of purchase at tax sale, may, at its option, pay any unpaid taxes due the county and purchase from the county any tax sale certificate held by the county on the same real estate, making payment in the event of such purchase of the amount which would then be required to redeem from sale to the county or any lesser amount which the county may be lawfully enabled to accept. All amounts so paid shall be entered in the tax sale records of such city and added to the amount required to redeem from sale. All amounts so paid shall be payable out of the general fund.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.225]  Referred to in §331.512, 420.220, 420.224, 420.229
IA Code § 420.226 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.226 - City clerk makes purchases.

420.226 City clerk makes purchases.   The city clerk shall act on behalf of the city under general or specific resolutions of its city council in making the purchases at tax sale authorized under this subchapter.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.226]  2020 Acts, ch 1063, §217  Referred to in §331.512, 420.220, 420.224, 420.229  Section amended
IA Code § 420.227 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.227 - Notice of expiration of redemption period.

420.227 Notice of expiration of redemption period.   After nine months from the date of such purchase at tax sale by the city and as soon as permitted by law with respect to any tax sale certificate held by such city, the city clerk shall, on behalf of the city, cause notice to be served of the expiration of the right of redemption from such sale on persons of the same description and in like manner as in general provided by law with respect to tax sales by such city and, on expiration of ninety days from completed service of such notice, tax deed shall be issued in like manner and with like effect as provided by law with respect to such other sales.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.227]  Referred to in §331.512, 420.220, 420.224, 420.229
IA Code § 420.228 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.228 - City may compromise tax — effect.

420.228 City may compromise tax — effect.   For the purpose of collecting and realizing on account of delinquent taxes and special assessments collectible by a city as fully and expeditiously as deemed possible in the judgment of its city council, any such city is hereby authorized to settle, compromise, and adjust any general tax, then having been delinquent for a period of two years or more and any special assessment then having been delinquent in whole or as to any installment thereof for a period of two years or more. In connection with any such settlement, compromise, or adjustment, the city is also authorized to accept a conveyance of real property and extend the time for payment of any installment of any special assessment. If any special assessment is reduced in amount in connection with any such settlement, compromise, or adjustment, the full amount of the reduction shall thereby become an obligation of the city to the special assessment fund into which such assessment was payable. The lien or charge created by law for the payment of any special assessment certificates or bonds against any special assessment so reduced in amount or against the proceeds thereof shall remain in effect against the balance of such special assessment and the proceeds of such balance. All such settlements, compromises, and adjustments heretofore effected are hereby ratified and validated.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.228]  2020 Acts, ch 1063, §218  Referred to in §331.512, 420.220, 420.224, 420.229  Section amended
IA Code § 420.229 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.229 - Delinquent city taxes — exclusive collection procedure.

420.229 Delinquent city taxes — exclusive collection procedure.   All general city taxes and special assessments which, under the provisions of sections 420.220 to 420.229 shall not be collectible by sale or shall be collectible by sale only in events or in a manner hereby prescribed shall respectively be deemed barred or barred as to collection thereof in any other event or any other manner than so prescribed.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.229]  Referred to in §331.512, 420.220, 420.224
IA Code § 420.230 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.230 - Tax list.

420.230 Tax list.   All assessments and taxes levied by the council, except as otherwise provided by law, shall be placed by the auditor, clerk, or recorder, as provided by ordinance, upon the proper tax book, to be known as the “tax list”, properly ruled and headed with distinct columns to correspond with the assessment books, with a column for polls and one for payments, and the appropriate officer shall complete the same by carrying out the consolidated tax and all other taxes levied, and at the end of the list shall make an abstract thereof and apportion the consolidated tax among the respective funds to which it belongs, according to the amount levied for each, and certify the same to the collector or treasurer at or before the regular time for the collection and payment of taxes.  [R60, §1123, 1126; C73, §495, 498; C97, §1014; C24, 27, 31, 35, 39, §6879; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.230]
IA Code § 420.231 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.231 - Lien on real estate.

420.231 Lien on real estate.   Taxes upon real estate shall be a lien thereon against all persons except the state. Taxes due from any person upon personal property shall be a lien upon any and all real estate owned by such person or to which the person may acquire title, which lien shall attach to real estate owned by such person on the date when such personal property taxes become delinquent and shall continue for a period of ten years only thereafter.  [C97, §1015; C24, 27, 31, 35, 39, §6880; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.231]  Referred to in §420.234
IA Code § 420.232 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.232 - Lien between vendor and vendee.

420.232 Lien between vendor and vendee.   As between vendor and vendee, such lien shall attach to real estate on the thirty-first day of December following the levy, unless otherwise provided in this chapter.  [C97, §1015; C24, 27, 31, 35, 39, §6881; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.232]
IA Code § 420.233 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.233 - Stocks of goods.

420.233 Stocks of goods.   Taxes upon stocks of goods and merchandise shall be a lien thereon, and shall continue a lien thereon when sold in bulk, and may be collected from the owner, purchaser, or vendee, but the property of the seller thereof shall be first exhausted for the payment.  [C97, §1015; C24, 27, 31, 35, 39, §6882; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.233]
IA Code § 420.234 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.234 - When lien attaches.

420.234 When lien attaches.   All of such taxes shall remain a lien on the property aforesaid from and after the date of the levy in each year, except as provided in section 420.231, with respect to the lien of personal property taxes on real estate.  [C97, §1015; C24, 27, 31, 35, 39, §6883; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.234]
IA Code § 420.235 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.235 - Tax receipt.

420.235 Tax receipt.   1. The collector or treasurer shall in all cases make out and deliver to the taxpayer a receipt, which receipt shall contain the description and the assessed value of each lot and parcel of real estate, and the assessed value of personal property, and in case the property has been sold for taxes and not redeemed, the date of such sale and to whom sold, also the amount of taxes, interest, and costs paid.   2. The collector or treasurer shall give separate receipts for each year and shall make proper entries of such payments on the books of the collector’s or treasurer’s office.  [C97, §1016; C24, 27, 31, 35, 39, §6884; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.235]  2020 Acts, ch 1063, §219  Referred to in §420.236  Section amended
IA Code § 420.236 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.236 - Payment refused — receipt made conclusive.

420.236 Payment refused — receipt made conclusive.   The council may provide by ordinance:   1. That no person shall be permitted to pay taxes of any one year until the taxes for the previous years shall be first paid.   2. That the receipt contemplated in section 420.235 shall be conclusive evidence that all taxes and the costs of every kind against the property described in such receipt are paid to the date of such receipt.   3. That for any failure or neglect on the part of the collector, or on the part of anyone acting as collector, the collector or the collector’s surety shall be liable to an action on the collector’s official bond for damages sustained by any person or the city for such neglect.  [C97, §1016; C24, 27, 31, 35, 39, §6885; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.236]
IA Code § 420.237 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.237 - Certificate of purchase.

420.237 Certificate of purchase.   The treasurer or collector of taxes, or person authorized to act as collector, shall make, sign, and deliver to the purchaser of any real property sold for the payment of any taxes or special assessments authorized by the provisions of this chapter, or by any law applicable to such cities, a certificate of purchase, which shall have the same force and effect as certificates issued by county treasurers for the sale of property for delinquent county taxes.  [C97, §1017; C24, 27, 31, 35, 39, §6886; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.237]  County treasurer’s certificate, §446.29
IA Code § 420.238 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.238 - Redemption — terms.

420.238 Redemption — terms.   Real property sold under the provisions of this chapter, or by virtue of any other power given, may be redeemed before the time of redemption expires, as provided in this chapter, by payment to the treasurer, collector, or person authorized to receive the payment. The payment shall be held by the treasurer, collector, or other authorized person subject to the order of the purchaser on surrender of the certificate, or if the certificate is lost or destroyed, on the purchaser’s making affidavit of such fact, and of the further fact that the certificate was not assigned, of the amount for which the real property was sold, and ten percent of such amount immediately added as a penalty, with eight percent per annum on the whole amount thus made from the day of sale, and the amount of all taxes, either general or special, with interest and costs, paid at any time by the purchaser or the purchaser’s assignee subsequent to the sale, and a similar penalty of ten percent added as before on the amount of the payment made at any subsequent time, with eight percent interest per annum on the whole of such amount or amounts from the day or days of payment; provided that such penalty for the nonpayment of the taxes at any subsequent time or times shall not attach, unless such subsequent tax or taxes shall have remained unpaid for thirty days after they became delinquent.  [C97, §1018; C24, 27, 31, 35, 39, §6887; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.238]  2020 Acts, ch 1063, §220  Section amended
IA Code § 420.239 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.239 - Certificate of redemption.

420.239 Certificate of redemption.   The treasurer, collector, or person authorized to receive the same, upon application of any party to redeem real property sold as aforesaid, and being satisfied that such person has a right to redeem the same, and on payment of the proper amount, shall issue to such party a certificate of redemption, in substance and form as provided for the redemption of property sold for state and county taxes, which redemption shall thereupon be deemed complete without further proceedings.  [C97, §1018; C24, 27, 31, 35, 39, §6888; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.239]  95 Acts, ch 91, §1  Tax redemption, chapter 447
IA Code § 420.240 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.240 - Redemption statutes applicable.

420.240 Redemption statutes applicable.   The provisions of sections 447.7 to 447.13 shall, so far as the same shall be applicable, and are not herein changed or modified, apply to sales of real estate for delinquent taxes herein contemplated; but where the words “auditor of the county” or “treasurer” are used in said sections the words “city clerk”, “recorder”, “auditor”, or “person authorized to make out the tax list” and “city collector” or “city treasurer or officer authorized to receive same” shall be substituted.  [C97, §1018; C24, 27, 31, 35, 39, §6889; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.240]
IA Code § 420.241 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.241 - Deed — when executed.

420.241 Deed — when executed.   Immediately after the expiration of ninety days from the date of service of the notice, as prescribed by sections 447.9 through 447.14 and section 448.1, the treasurer, collector, or person authorized to act as collector of taxes, shall make out a deed for each lot or parcel of land sold and remaining unredeemed and deliver the same to the purchaser upon the return of the certificate of purchase.  [C97, §1019; C24, 27, 31, 35, 39, §6890; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.241]  2011 Acts, ch 34, §96
IA Code § 420.242 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.242 - Different parcels.

420.242 Different parcels.   Any number of parcels of real estate bought by one person may be included in one deed, if required by the purchaser.  [C97, §1019; C24, 27, 31, 35, 39, §6891; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.242]
IA Code § 420.243 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.243 - Formal execution.

420.243 Formal execution.   Deeds executed by the city treasurer, collector, or person authorized to act as collector, may be in form substantially as provided by section 448.2, and shall be signed and acknowledged by the treasurer, collector, or other authorized person in the person’s official capacity.  [C97, §1019; C24, 27, 31, 35, 39, §6892; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.243]
IA Code § 420.244 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 420 - SPECIAL CHARTER CITIES|Section 420.244 - Force and effect.

420.244 Force and effect.   All deeds and conveyances hereafter made and executed on account of any general or special tax sale shall be of the same force and effect as deeds made by the county treasurer as provided in sections 448.3 to 448.5 for delinquent county taxes.  [C97, §1019; C24, 27, 31, 35, 39, §6893; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.244]