1.Whenever a taxpayer who is liable to pay a replacement tax imposed by this chapter
refuses or neglects to pay such tax, the amount, including any interest, penalty, or addition to
such tax, together with the costs that may accrue, shall be a lien in favor of the chief financial
officer of the city or the county treasurer to which the tax is owed upon all property and rights
to property, whether real or personal, belonging to the taxpayer. The lien shall be prior to and
superior over all subsequent liens upon any personal property within this state, or right to
such personal property, belonging to the taxpayer, without the necessity of recording the lien.
The requirement for recording, as applied to the replacement tax imposed by this chapter,
shall apply only to a lien upon real propert
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1. Whenever a taxpayer who is liable to pay a replacement tax imposed by this chapter
refuses or neglects to pay such tax, the amount, including any interest, penalty, or addition to
such tax, together with the costs that may accrue, shall be a lien in favor of the chief financial
officer of the city or the county treasurer to which the tax is owed upon all property and rights
to property, whether real or personal, belonging to the taxpayer. The lien shall be prior to and
superior over all subsequent liens upon any personal property within this state, or right to
such personal property, belonging to the taxpayer, without the necessity of recording the lien.
The requirement for recording, as applied to the replacement tax imposed by this chapter,
shall apply only to a lien upon real property. The lien may be preserved against subsequent
mortgagees, purchasers, or judgment creditors, for value and without notice of the lien, on
§437B.7, TAXES ON RATE-REGULATED WATER UTILITIES 6
any real property situated in a county, by the county treasurer to which replacement tax is
owed by filing with the recorder of the county in which the real property is located a notice
of the lien. For purposes of the replacement tax collected by a city, the lien may be preserved
against subsequent mortgagees, purchasers, or judgment creditors, for value and without
notice of the lien, on any real property situated in the county, by the chief financial officer of
the city to which replacement tax is owed by filing with the recorder of the county in which
the real property is located a notice of the lien.
2. Thecountyrecorderofeachcountyshallindexeachlienshowingtheapplicableentries
specified in sections 558.49 and 558.52 and showing, under the names of taxpayers arranged
alphabetically, all of the following:
a. The name of the taxpayer.
b. The name of the county treasurer and county or the name of the chief financial officer
and city as claimant.
c. Time the notice of lien was filed for recording.
d. Date of notice.
e. Amount of lien then due.
f. Date of assessment.
g. Date when the lien is satisfied.
3. The recorder shall endorse on each notice of lien the day, hour, and minute when filed
for recording and the document reference number, shall preserve such notice, shall index the
notice in the index, and shall promptly record the lien in the manner provided for recording
real estate mortgages. The lien is effective from the time of the indexing of the lien.
4. The county treasurer or chief financial officer of the city shall pay recording fees as
provided in section 331.604, for the recording of the lien, or for its satisfaction.
5. Uponthepaymentofthereplacementtaxastowhichacountytreasurerhasfilednotice
withacountyrecorder,thecountytreasurershallpromptlyfilewiththerecorderasatisfaction
of the replacement tax. The recorder shall record the notice of satisfaction showing the
applicable entries specified in sections 558.49 and 558.52.
6. Section 445.3 applies with respect to the replacement taxes and special utility property
tax levies and penalties and interest imposed by this chapter, except for the provisions
limiting the commencement of actions. In addition, at the county treasurer’s discretion,
chapters 446, 447, and 448 apply in the enforcement of the special utility property tax levies,
but any tax deed issued shall not extinguish a tax lien or judgment lien for replacement
taxes that has attached to the property.