Iowa § 420.228 City may compromise tax — effect

Iowa Statutes

§ 420.228 — City may compromise tax — effect

Iowa § 420.228

Title IXLOCAL GOVERNMENT

Ch. 420SPECIAL CHARTER CITIES

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Bluebook

Iowa Code § 420.228 (2026).

Text

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 a

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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.