§ 445.36 — Payment — installments

Iowa § 445.36

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 445: TAX COLLECTION

Text

1. The taxes which become delinquent during the fiscal year are for the previous fiscal
year.
2. A demand of taxes is not necessary, but every person subject to taxation shall attend
at the office of the county treasurer and pay the taxes either in full, or one-half of the taxes
before September 1 succeeding the levy, and the remaining half before March 1 following.
This subsection does not apply to special assessments, or rates or charges.
3. If an installment of taxes, or an annual payment in the case of special assessments, or
payment in full in the case of rates or charges, is delinquent and not paid as of November 1
of the fiscal year in which the amounts are due, the treasurer shall notify the taxpayer of the
delinquency and the due date for the second installment. Failure to receive notice is not a
defense to the payment of the total amount due.

Legislative History

[C51, §492; R60, §756; C73, §857; C97, §1403; C24, 27, 31, 35, 39, §7210; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.36]