§ 435.25 — Apportionment and collection of taxes

Iowa § 435.25

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 435: PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES

Text

1. The tax and interest for delinquent taxes collected under section 435.24 shall be
apportioned in the same manner as though they were the proceeds of taxes levied on real
property at the same location as the home.
2. Chapters 446, 447, and 448 apply to the sale of a home for the collection of delinquent
taxes and interest, the redemption of a home sold for the collection of delinquent taxes and
interest, and the execution of a tax sale certificate of title for the purchase of a home sold for
the collection of delinquent taxes and interest in the same manner as though a home were
real property within the meaning of these chapters to the extent consistent with this chapter.
The certificate of title shall be issued by the county treasurer. The treasurer shall charge ten
dollars for each certificate of title, except that the treasurer shall issue a tax sale certificate
of title to the county at no charge.
3. When a home is removed from the county where delinquent taxes, regular or special,
are owing, or when it is administratively impractical to pursue tax collection through the
remedies of this section, all taxes, regular and special, interest, and costs shall be abated by
resolution of the county board of supervisors. The resolution shall direct the treasurer to
strike from the tax books the reference to that home.

Legislative History

[C66, 71, 73, 75, 77, 79, 81, §135D.25; 82 Acts, ch 1251, §3]