Iowa Statutes
§ 443.13 — Action by treasurer — apportionment
Iowa § 443.13
This text of Iowa § 443.13 (Action by treasurer — apportionment) 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 § 443.13 (2026).
Text
Uponfailuretopaysuchsumwithinthirtydays,withallaccruedinterest,thetreasurershall
cause an action to be brought in the name of the treasurer for the use of the proper county, to
be prosecuted by the county attorney, or such other person as the board of supervisors may
appoint,andwhensuchpropertyhasbeenfraudulentlywithheldfromassessment,thereshall
beaddedtothesumfoundtobedueapenaltyoffiftypercentupontheamount, whichshallbe
included in the judgment. The amount thus recovered shall be by the treasurer apportioned
ratably as the taxes would have been if they had been paid according to law.
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Legislative History
[C97, §1374; C24, 27, 31, 35, 39, §7156; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.13]
Nearby Sections
15
§ 443.1
Consolidated tax§ 443.10
Expense — report to supervisors§ 443.11
Procedure on appeal§ 443.12
Corrections by treasurer§ 443.14
Duty of treasurer§ 443.15
Time limit§ 443.18
Real estate — duty of owner§ 443.2
Tax list§ 443.22
Uniform assessments mandatory§ 443.23
DefinitionCite This Page — Counsel Stack
Bluebook (online)
Iowa § 443.13, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/443.13.