Iowa § 420.221 Tax deed to county — city’s option to purchase — city tax levies

Iowa Statutes

§ 420.221 — Tax deed to county — city’s option to purchase — city tax levies

Iowa § 420.221

Title IXLOCAL GOVERNMENT

Ch. 420SPECIAL CHARTER CITIES

This text of Iowa § 420.221 (Tax deed to county — city’s option to purchase — city tax levies) 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 § 420.221 (2026).

Text

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 cert

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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.