reglab/statecodes huggingface dataset:
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.157 - Bonds.

420.157 Bonds.
In the event that the proceeds of such tax in any one year shall be insufficient to pay for the improvements of that year, or if the city council shall deem best to extend the payment over a number of years, then upon a majority vote of said council approving the same, said cities may borrow the money to make such improvements and issue the negotiable interest-bearing bonds of said city to evidence said debt; provided that the total bond that may be issued under this chapter by any one city shall not exceed twenty-seven hundredths of one percent of the assessed value of said city.
[S13, §1056-a6b; C24, 27, 31, 35, 39, §6824; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.157]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.165 - Grants of state lands — erection of structures.

420.165 Grants of state lands — erection of structures.
With respect to any lands title to which has been or may be granted by the state to any municipal corporation of the state, acting under special charter, sections 327F.4 and 327F.5 shall not, after the occurrence of such grant, continue to apply, excepting only that permanent structures erected prior to such grant under authority of said section 327F.4 may continue to be used, occupied, and maintained thereunder, and excepting further only that such lands may continue to be used and occupied thereunder, to the extent only that use and occupancy of such lands shall be necessary to the use and occupancy of such structures for like purposes and in like manner as before such grant; provided that nothing herein contained shall be deemed to affect riparian rights at common law.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.165]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.190 - Garbage can tax — assessment against property.

420.190 Garbage can tax — assessment against property.
Special chartered cities which collect both rubbish and garbage by a monthly can tax shall have the power by ordinance to declare the service a benefit to the property so served and in case of failure to pay said monthly charge to assess the actual cost thereof against the property benefited.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.190]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.206 - Levy and collection.

420.206 Levy and collection.
The council shall have power to levy and collect taxes for all general and special purposes in this chapter authorized, upon all property within the city not exempted from taxation by the general law of the state, and to fix the amount to be levied on the value thereof, which shall be ascertained by the assessor of said city.
[C97, §1010; C24, 27, 31, 35, 39, §6867; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.206]
Referred to in §420.43
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.207 - Taxation in general.

420.207 Taxation in general.
Sections 426A.11 through 426A.15, 427.1, 427.8 through 427.11, 428.4, 428.20, 428.22, 428.23, 437.1, 437.3, 441.21, 443.1 through 443.3, 444.2 through 444.4, and 447.9 through 447.13, so far as applicable, apply to cities acting under special charters.
[S13, §1322-3a; C24, 27, 31, 35, §7007; C39, §6867.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §420.207; 81 Acts, ch 117, §1082]
89 Acts, ch 296, §40; 99 Acts, ch 114, §24; 2002 Acts, ch 1150, §3; 2011 Acts, ch 34, §95; 2018 Acts, ch 1026, §128
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.213 - Collection procedure.

420.213 Collection procedure.
Such cities shall have power and shall provide by ordinance when general or special taxes and assessments shall become delinquent, and the rate of interest which they shall thereafter bear, not exceeding ten percent per annum on the whole amount thereof, including penalty, and for the sale of both real and personal property for the collection of general and special delinquent taxes and assessments, on such terms as the council may determine.
[C97, §1012; C24, 27, 31, 35, 39, §6872; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.213]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.214 - Sale of real estate — notice.

420.214 Sale of real estate — notice.
In the sale of real property for taxes and assessments, the notice of the time and place of such sale shall be given by the treasurer or the collector, and shall contain the description of each separate tract to be sold, as taken from the tax list; the amount of taxes for which it is liable, delinquent for each year, and the amount of penalty, interest, and cost thereon; the name of the owner, if known, or the person, if any, to whom it is taxable; by publication in some newspaper in the city once each week for two consecutive weeks, the last of which shall be not more than two weeks before the date of such sale, and by posting a copy thereof at the door of the office of the collector or treasurer one week before the day of such sale.
[C97, §1012; C24, 27, 31, 35, 39, §6873; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.214]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.215 - Cost of publication.

420.215 Cost of publication.
The compensation for such publication shall not exceed thirty cents for each description, and shall be paid by the city. The amount paid therefor shall be collected as a part of the costs of sale and paid into the treasury.
[C97, §1012; C24, 27, 31, 35, 39, §6874; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.215]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.216 - Sufficiency of notice.

420.216 Sufficiency of notice.
In all cases such advertisement shall be sufficient notice to the owners and persons having an interest in or claiming title to any lot or parcel of real estate, of the sale of their property for delinquent taxes.
[C97, §1012; C24, 27, 31, 35, 39, §6875; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.216]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.217 - Irregularities disregarded.

420.217 Irregularities disregarded.
No irregularity or informality in the advertisement shall affect the legality of any sale or the title of any property conveyed, if it shall appear that said property was subject to taxation for the year or years for which the same was sold, and that the tax was due and unpaid at the time of sale.
[C97, §1012; C24, 27, 31, 35, 39, §6876; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.217]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.218 - Demand unnecessary.

420.218 Demand unnecessary.
A failure of the collector to make personal demand of taxes shall not affect the validity of any sale or the title of any property acquired under such sale.
[C97, §1012; C24, 27, 31, 35, 39, §6877; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.218]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 420 - SPECIAL CHARTER CITIES › Section 420.219 - Adjournment of sale.

420.219 Adjournment of sale.
Section 446.25 is made applicable to cities acting under special charters.
[C97, §1013; C24, 27, 31, 35, 39, §6878; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.219]
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 through 420.228, are not collectible by sale or are collectible by sale only in events or in a manner prescribed in this chapter shall respectively be deemed barred or barred as to collection 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]
2021 Acts, ch 80, §249
Referred to in §331.512, 420.220, 420.224
2023 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]
2023 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
2023 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]
2023 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]
2023 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]
2023 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
2023 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 a person shall not be permitted to pay taxes of any one year until the taxes for the previous years are 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]
2021 Acts, ch 76, §65
2023 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
2023 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
2023 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
2023 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 through 447.13 shall, so far as those sections shall be applicable, and are not changed or modified in this chapter, apply to sales of real estate for delinquent taxes contemplated in this chapter; but where the words “auditor of the county” or “treasurer” are used in those 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]
2021 Acts, ch 80, §250
2023 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
2023 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]
2023 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]
2023 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 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 through 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]
2021 Acts, ch 80, §251
2023 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 through 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]
2021 Acts, ch 80, §252
2023 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 through 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; 2021 Acts, ch 80, §253
2023 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, except that the terms “county auditor” and “county treasurer” in section 446.37 shall 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]
2021 Acts, ch 80, §254
2023 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]
2023 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.
2023 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]
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
Referred to in §422.20, 422.72
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
2023 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
2023 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 Saturday, Sunday, and a holiday. 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. As used in this section, “holiday” means the same as defined in section 421.9A, subsection 1, paragraph “b”, or a date when the office is otherwise closed pursuant to section 4.1, subsection 34.
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; 2022 Acts, ch 1061, §61
Subsection 2 amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.9A - Due dates and holidays.

421.9A Due dates and holidays.
1. As used in this section, “holiday” means any of the following:
a. A legal public holiday as described in section 1C.1.
b. A paid holiday as described in section 1C.2, subsection 1, and subsection 2, paragraph “b”.
c. A federal holiday observed by the United States postal service.
d. A banking holiday observed by the federal reserve.
e. A date when the office of the department is otherwise closed pursuant to section 4.1, subsection 34.
2. When the due date for filing a return or other document with the department or the due date for the department to take any action falls on a Saturday, Sunday, or any holiday, the act is considered to be performed timely if the act is performed on or before the first business day following the Saturday, Sunday, or holiday.
2022 Acts, ch 1061, §62
Referred to in §421.9, 421.17A, 452A.61, 453A.10, 453A.14
NEW section
2023 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
2023 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]
2023 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]
2023 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
2023 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