§ 420.222 — Unpaid city taxes certified to county auditor

Iowa § 420.222

• Jurisdiction: Iowa
• Title IX: LOCAL GOVERNMENT
• Ch. 420: SPECIAL CHARTER CITIES

Text

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.

Legislative History

[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.222]