Iowa § 420.236 Payment refused — receipt made conclusive

Iowa Statutes

§ 420.236 — Payment refused — receipt made conclusive

Iowa § 420.236

Title IXLOCAL GOVERNMENT

Ch. 420SPECIAL CHARTER CITIES

This text of Iowa § 420.236 (Payment refused — receipt made conclusive) 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 § 420.236 (2026).

Text

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.

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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.