Iowa § 420.220 City tax sale after public bidder sale

Iowa Statutes

§ 420.220 — City tax sale after public bidder sale

Iowa § 420.220

Title IXLOCAL GOVERNMENT

Ch. 420SPECIAL CHARTER CITIES

This text of Iowa § 420.220 (City tax sale after public bidder sale) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 420.220 (2026).

Text

1.Propertylocatedinacityactingunderspecialcharterwhichcollectsitsowntaxes, 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 o

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1. Propertylocatedinacityactingunderspecialcharterwhichcollectsitsowntaxes, 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.