reglab/housing_qa huggingface dataset:
IA Code § 448.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.1 - Return of certificate of purchase — execution of deed — fees.

448.1 Return of certificate of purchase — execution of deed — fees.   1. Immediately after the expiration of ninety days from the date of completed service of the notice provided in section 447.12, the county treasurer shall make out a deed for each parcel sold and unredeemed upon the return of the certificate of purchase and payment of the appropriate deed and recording fees by the purchaser. The treasurer shall record the deed with the county recorder prior to delivering the deed to the purchaser. The treasurer shall receive twenty-five dollars for each deed made by the treasurer, and the treasurer may include any number of parcels purchased by one person in one deed, if authorized by the treasurer.   2. The tax sale certificate holder shall return the certificate of purchase and remit the appropriate deed issuance fee and recording fee to the county treasurer within ninety calendar days after the redemption period expires. The treasurer shall cancel the certificate for any tax sale certificate holder who fails to comply with this subsection. This subsection does not apply to certificates held by a county. This subsection is applicable to all certificates of purchase issued before, on, or after July 1, 1997. Holders of certificates of purchase that are outstanding on July 1, 1997, shall return the certificate of purchase and remit the appropriate deed issuance fee to the county treasurer within ninety calendar days from that date.  [C51, §503, 504; R60, §781, 782; C73, §895; C97, §1442; C24, 27, 31, 35, 39, §7284; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.1]  91 Acts, ch 191, §100; 97 Acts, ch 121, §24; 2000 Acts, ch 1085, §6; 2019 Acts, ch 24, §53  Referred to in §331.552, 420.241, 446.19A  Acquisition of title by municipal corporations, chapter 569
IA Code § 448.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.3 - Execution and effect of deed.

448.3 Execution and effect of deed.   1. The deed shall be signed by the county treasurer as such, and acknowledged by the treasurer before some officer authorized to take acknowledgments, and when substantially thus executed and recorded in the proper record in the office of the recorder of the county in which the parcel is situated, shall vest in the purchaser all the right, title, interest, and claim of the state and county to the parcel, and all the right, title, interest, and estate of the former owner in and to the parcel conveyed. However, the deed is subject to all restrictive covenants, resulting from prior conveyances in the chain of title to the former owner, and subject to all the right and interest of a holder of a certificate of purchase from a tax sale occurring after the tax sale for which the deed was issued. The issuance of the deed shall operate to cancel all suspended taxes.   2. In the event that an owner of record or a person in whose name the parcel is taxed establishes that such person was not served with notice of expiration of right of redemption in accordance with section 447.9, then the county treasurer’s deed is void, subject to the provisions of sections 448.15 and 448.16. If a person entitled to service of notice under section 447.9, other than an owner of record or a person in whose name the parcel is taxed, establishes that such person was not served with notice in accordance with section 447.9, the deed is not thereby rendered invalid. However, the deed is subject to all of the right and interest of such person not served with notice, as provided in sections 448.15 and 448.16.  [C51, §503; R60, §784; C73, §897; C97, §1444; C24, 27, 31, 35, 39, §7286; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.3]  91 Acts, ch 191, §102; 95 Acts, ch 57, §22; 97 Acts, ch 121, §25; 2008 Acts, ch 1050, §1, 2  Referred to in §420.244, 448.6
IA Code § 448.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.4 - Presumptive evidence.

448.4 Presumptive evidence.   The deed shall be presumptive evidence in all the courts of this state in all controversies and actions in relation to the rights of the purchaser, and the purchaser’s heirs or assigns, to the parcel conveyed, of the following facts:   1. That the parcel conveyed was subject to taxes for the year or years stated in the deed.   2. That the taxes were not paid at any time before the sale.   3. That the parcel conveyed had not been redeemed from the sale at the date of the deed.   4. That the parcel had been listed and assessed.   5. That the taxes were levied or set according to law.   6. That the parcel was duly advertised for sale.   7. That the parcel was sold as stated in the deed.  [C51, §503; R60, §784; C73, §897; C97, §1444; C24, 27, 31, 35, 39, §7287; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.4]  91 Acts, ch 191, §103  Referred to in §420.244, 448.5
IA Code § 448.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.5 - Conclusive evidence.

448.5 Conclusive evidence.   The deed shall be conclusive evidence of the following facts:   1. That the manner in which the listing, assessment, levy, notice and sale were conducted was in all respects as the law directed.   2. That the grantee named in the deed was the purchaser.   3. That all the prerequisites of the law were complied with by all the officers who had, or whose duty it was to have had, any part or action in any transaction relating to or affecting the title conveyed or purporting to be conveyed by the deed, from the listing and valuation of the parcel up to the execution of the deed, both inclusive, and that all things required by law to make a good and valid sale and to vest the title in the purchaser were done, except in regard to the points named in section 448.4 for which the deed shall be presumptive evidence only.  [C51, §503; R60, §784; C73, §897; C97, §1444; C24, 27, 31, 35, 39, §7288; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.5]  91 Acts, ch 191, §104  Referred to in §420.244
IA Code § 448.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.7 - Additional facts necessary.

448.7 Additional facts necessary. Repealed by  2005 Acts, ch 34, §25, 26  . See §448.6.
IA Code § 448.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.8 - Sale made by mistake.

448.8 Sale made by mistake.   If an amount due was paid, and through mistake in the entry made in the county system, the parcel was afterward sold, the treasurer’s deed does not convey the title.  [R60, §784; C73, §897; C97, §1445; C24, 27, 31, 35, 39, §7291; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.8]  91 Acts, ch 191, §107  Referred to in §420.245
IA Code § 448.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.9 - Fraudulent sale.

448.9 Fraudulent sale.   If the owner of a parcel sold for taxes resists the validity of the tax title, the owner may prove fraud committed by the officer selling the parcel, or in the purchaser, to defeat the title, and, if fraud is established, the sale and title shall be void.  [R60, §784; C73, §897; C97, §1445; C24, 27, 31, 35, 39, §7292; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.9]  91 Acts, ch 191, §108  Referred to in §420.245
IA Code § 448.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.10 - Wrongful sales — purchaser indemnified.

448.10 Wrongful sales — purchaser indemnified.   If, by mistake or wrongful act of the county treasurer, a parcel has been sold on which no tax was due at the time, or when a parcel is sold in consequence of error in describing it within the county system, the county shall hold the purchaser harmless by paying the purchaser the amount due to which the purchaser would have been entitled had the parcel been rightfully sold, and the treasurer and the treasurer’s surety shall be liable to the county to the amount of the treasurer’s official bond; or the purchaser, or the purchaser’s assignee, may recover the amount directly from the treasurer and the treasurer’s surety.  [C51, §509; R60, §785; C73, §899; C97, §1446; C24, 27, 31, 35, 39, §7293; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.10]  91 Acts, ch 191, §109  Referred to in §420.245, 420.246
IA Code § 448.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.11 - Correcting wrongful sale.

448.11 Correcting wrongful sale.   When it is made known to the county treasurer, before the execution of a deed for a parcel sold, or if the deed is returned by the purchaser, that a parcel was sold which was not subject to taxation, or upon which the taxes had been paid, the treasurer shall make an entry in the county system that the parcel was erroneously sold, and the entry shall be evidence of the fact, and the purchase money shall be refunded to the purchaser.  [R60, §789; C73, §901; C97, §1447; C24, 27, 31, 35, 39, §7294; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.11]  91 Acts, ch 191, §110  Referred to in §420.245, 420.246
IA Code § 448.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.12 - Limitation of actions.

448.12 Limitation of actions.   An action under section 447.8 or 448.6 or for the recovery of a parcel sold for the nonpayment of taxes shall not be brought after three years from the execution and recording of the county treasurer’s deed.  [R60, §790; C73, §902; C97, §1448; C24, 27, 31, 35, 39, §7295; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.12]  85 Acts, ch 21, §44; 91 Acts, ch 191, §111; 92 Acts, ch 1016, §34; 96 Acts, ch 1129, §113; 2005 Acts, ch 34, §22, 26  Referred to in §420.245, 420.246
IA Code § 448.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.13 - Cancellation of tax sale and certificate of purchase — refund of purchase money.

448.13 Cancellation of tax sale and certificate of purchase — refund of purchase money.   If the county treasurer receives a verified statement from a city stating that a parcel sold at tax sale contains a building which is abandoned, as those terms are defined in section 657A.1, prior to redemption of the parcel under chapter 447 or the issuance of a tax deed for the parcel, and the verified statement is accompanied by a petition filed by the city under section 657A.10B for title to the parcel, the county treasurer shall make an entry in the county system canceling the sale of the parcel and shall refund the purchase money to the tax sale certificate holder.  2010 Acts, ch 1050, §4  Referred to in §420.245
IA Code § 448.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.14 - Officers de facto.

448.14 Officers de facto.   In all actions and controversies involving the question of title to a parcel held under a county treasurer’s deed, all acts of assessors, treasurers, auditors, supervisors, and other officers de facto shall be of the same validity as acts of officers de jure.  [R60, §786; C73, §903; C97, §1449; C24, 27, 31, 35, 39, §7296; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.14]  91 Acts, ch 191, §112  Referred to in §420.245
IA Code § 448.16 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.16 - Claims adverse to tax title barred.

448.16 Claims adverse to tax title barred.   1. When the affidavit described in section 448.15 is filed it shall be notice to all persons, and any person claiming any right, title, or interest in or to the parcel described adverse to the title or purported title by virtue of the tax deed referred to, shall file a claim with the county recorder of the county in which the parcel is located within one hundred twenty days after the filing of the affidavit, which claim shall set forth the nature of the interest, the time when and the manner in which the interest was acquired.   2. At the expiration of the period of one hundred twenty days, if no such claim has been filed, the validity of the tax title or purported tax title shall be conclusively established as a matter of law, and all persons shall thereafter be forever barred and estopped from having or claiming any right, title, or interest in the parcel adverse to the tax title or purported tax title, including but not limited to any claim alleging improper service of notice of expiration of right of redemption. An action shall not thereafter be brought to challenge the tax deed or tax title.   3. An action to enforce a claim filed under subsection 1 shall be commenced within sixty days after the date of filing the claim. The action may be commenced by the claimant, or a person under whom the claimant claims title, under section 447.7, 447.8, or 448.6. If an action by the claimant, or such other person, is not filed within sixty days after the filing of the claim, the claim thereafter shall be forfeited and canceled without any further notice or action, and the claimant, or the person under whom the claimant claims title, thereafter shall be forever barred and estopped from having or claiming any right, title, or interest in the parcel adverse to the tax title or purported tax title.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.16]  91 Acts, ch 191, §114; 2005 Acts, ch 34, §24, 26; 2018 Acts, ch 1039, §5  Referred to in §447.7, 447.8, 448.3, 448.6, 448.17
IA Code § 448.17 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.17 - Indexing and recording of affidavits and claims.

448.17 Indexing and recording of affidavits and claims.   All affidavits and claims as provided for in sections 448.15 and 448.16, filed with the county recorder, shall be recorded as other instruments affecting parcels, and the entries required in those sections and any applicable entries specified in sections 558.49 and 558.52 shall be indexed by the recorder.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.17]  91 Acts, ch 191, §115; 2007 Acts, ch 101, §2  Referred to in §331.602
IA Code § 448.17A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 448 - TAX DEEDS|Section 448.17A - Definitions.

448.17A 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 § 449.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 449 - TAX APPORTIONMENT|Section 449.1 - Definitions.

449.1 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 § 449.1A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 449 - TAX APPORTIONMENT|Section 449.1A - Application.

449.1A Application.   When a parcel has been assessed and taxed as one unit, and thereafter and before the tax is paid, the title to different portions of the parcel becomes vested in different parties in severalty, and the owners are unable to agree as to what portion of the total tax each portion of the parcel should bear, any of the parties may file with the board of supervisors a written application for the apportionment of the tax.  [C24, 27, 31, 35, 39, §7297; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.1]  91 Acts, ch 191, §116  C2001, §449.1A  Referred to in §331.401
IA Code § 449.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 449 - TAX APPORTIONMENT|Section 449.2 - Notice.

449.2 Notice.   In the absence of the appearance of all interested parties, the board shall prescribe the notice which nonappearing parties shall receive, and the time and manner of the service thereof.  [C24, 27, 31, 35, 39, §7298; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.2]  Referred to in §331.401
IA Code § 449.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 449 - TAX APPORTIONMENT|Section 449.3 - Order — record.

449.3 Order — record.   At the hearing, the board shall apportion the tax to the different portions of the parcel owned in severalty, in accordance with the values of the portions. All orders and determinations of the board shall be entered in its minutes. An order of apportionment shall clearly identify each portion of the parcel owned in severalty.  [C24, 27, 31, 35, 39, §7299; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.3]  91 Acts, ch 191, §117  Referred to in §331.401
IA Code § 449.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 449 - TAX APPORTIONMENT|Section 449.4 - Correction of books or records.

449.4 Correction of books or records.   The county auditor shall, upon the making of an order of apportionment, correct the tax books or records in the auditor’s possession, in accordance with the order, and if the books or other records have been delivered to the county treasurer, the auditor shall at once certify the order of apportionment to the treasurer who shall correct the county system.  [C24, 27, 31, 35, 39, §7300; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.4]  91 Acts, ch 191, §118  Referred to in §331.512
IA Code § 449.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 449 - TAX APPORTIONMENT|Section 449.5 - Effect of order.

449.5 Effect of order.   An order of apportionment, when followed by a correction of the tax book or other record in accordance therewith, shall have the same effect as though the original assessment had been made in the same manner.  [C24, 27, 31, 35, 39, §7301; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.5]
IA Code § 449.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 449 - TAX APPORTIONMENT|Section 449.6 - Appeal.

449.6 Appeal.   A party aggrieved by an order of apportionment may appeal therefrom to the district court at any time within ten days from the date of said order, by serving written notice of said appeal on all other parties to said proceeding. Should personal service of said notice within the county be impossible as to any party, any judge of the district court may prescribe the manner of such service.  [C24, 27, 31, 35, 39, §7302; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.6]
IA Code § 449.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 449 - TAX APPORTIONMENT|Section 449.7 - Trial on appeal.

449.7 Trial on appeal.   The district court shall try said appeal anew and in equity. The final order of the court shall be certified by the clerk of the district court to the county auditor and shall be treated in the same manner as though originally made by the board of supervisors.  [C24, 27, 31, 35, 39, §7303; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.7]  Referred to in §602.8102(62)
IA Code § 449.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 449 - TAX APPORTIONMENT|Section 449.8 - Interpretative clause.

449.8 Interpretative clause.   This chapter shall not be construed as exclusive of other legal remedies.  [C24, 27, 31, 35, 39, §7304; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.8]
IA Code § 450.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 450 - INHERITANCE TAX|Section 450.1 - Definitions — construction.

450.1 Definitions — construction.   1. For purposes of this chapter, unless the context otherwise requires:   a. “Internal Revenue Code” means the same as defined in section 422.3.   b. “Person” includes plural as well as singular, and artificial as well as natural persons.   c. “Personal representative” means an administrator, executor, or trustee as each is defined in section 633.3.   d. “Real estate or real property” for the purpose of appraisal under this chapter means real estate which is the land and appurtenances, including structures affixed thereto.   e. “Stepchild” means the child of a person who was married to the decedent at the time of the decedent’s death, or the child of a person to whom the decedent was married, which person died during the marriage to the decedent.   2. This chapter shall not be construed to confer upon a county attorney authority to represent the state in any case, and the county attorney shall represent the department of revenue only when specially authorized by the department to do so.  [S13, §1481-a45; C24, 27, 31, 35, 39, §7305; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.1]  83 Acts, ch 177, §2, 38; 88 Acts, ch 1028, §35; 99 Acts, ch 152, §32, 40; 2003 Acts, ch 95, §1, 24; 2003 Acts, ch 145, §286  Referred to in §331.756(57), 422.27
IA Code § 450.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 450 - INHERITANCE TAX|Section 450.2 - Taxable estates and property.

450.2 Taxable estates and property.   The following estates and property and any interest in or income from any of the following estates and property, which pass from the decedent owner in any manner described in this chapter, are subject to tax as provided in this chapter:   1. Real estate and tangible personal property located in this state regardless of whether the decedent was a resident of this state at death.   2. Intangible personal property owned by a decedent domiciled in this state.  [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, §7306; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.2]  2003 Acts, ch 95, §2, 24
IA Code § 450.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 450 - INHERITANCE TAX|Section 450.5 - Liability for tax.

450.5 Liability for tax.   Any person becoming beneficially entitled to any property or interest in property by any method of transfer as specified in this chapter, and all personal representatives and referees of estates or transfers taxable under this chapter, are respectively liable for all taxes to be paid by them respectively.  [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, §7309; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.5]  83 Acts, ch 177, §4, 38  Referred to in §450.94