Iowa § 445.32 Liens on buildings or improvements

Iowa Statutes

§ 445.32 — Liens on buildings or improvements

Iowa § 445.32

Title XFINANCIAL RESOURCES

Ch. 445TAX COLLECTION

This text of Iowa § 445.32 (Liens on buildings or improvements) 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 § 445.32 (2026).

Text

Ifabuildingorimprovementiserectedormadebyapersonotherthantheowneroftheland
on which the building or improvement is located, as provided for in section 428.4, the taxes
on the building or improvement are and remain a lien on the building or improvement from
the date of levy until paid. If the taxes on the building or improvement become delinquent, as
7 TAX COLLECTION, §445.36A
provided in section 445.37, the county treasurer shall collect the tax as provided in sections
445.3 and 445.4. This section does not apply to special assessments, or rates or charges.

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Ifabuildingorimprovementiserectedormadebyapersonotherthantheowneroftheland
on which the building or improvement is located, as provided for in section 428.4, the taxes
on the building or improvement are and remain a lien on the building or improvement from
the date of levy until paid. If the taxes on the building or improvement become delinquent, as
7 TAX COLLECTION, §445.36A
provided in section 445.37, the county treasurer shall collect the tax as provided in sections
445.3 and 445.4. This section does not apply to special assessments, or rates or charges.