This text of Iowa § 445.36A (Partial payments) 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.
1.As an alternative to the semiannual or annual payment of taxes, the county treasurer
may accept partial payments of taxes. The treasurer shall transfer amounts from each
taxpayer’s account to be applied to each semiannual tax installment prior to the delinquency
dates specified in section 445.37 and the amounts collected shall be apportioned by the tenth
of the month following transfer. If, prior to the due date of each semiannual installment, the
account balance is insufficient to fully satisfy the installment, the treasurer shall transfer and
apply the entire account balance, leaving an unpaid balance of the installment. Interest shall
attach on the unpaid balance in accordance with section 445.39. Unless funds sufficient to
fully satisfy the delinquency are received, the treasurer sh
Free access — add to your briefcase to read the full text and ask questions with AI
1. As an alternative to the semiannual or annual payment of taxes, the county treasurer
may accept partial payments of taxes. The treasurer shall transfer amounts from each
taxpayer’s account to be applied to each semiannual tax installment prior to the delinquency
dates specified in section 445.37 and the amounts collected shall be apportioned by the tenth
of the month following transfer. If, prior to the due date of each semiannual installment, the
account balance is insufficient to fully satisfy the installment, the treasurer shall transfer and
apply the entire account balance, leaving an unpaid balance of the installment. Interest shall
attach on the unpaid balance in accordance with section 445.39. Unless funds sufficient to
fully satisfy the delinquency are received, the treasurer shall collect the unpaid balance as
provided in sections 445.3 and 445.4 and chapter 446. Any remaining balance in a taxpayer’s
account in excess of the amount needed to fully satisfy an installment shall remain in the
account to be applied toward the next semiannual installment. Any interest income derived
fromtheaccountshallbedepositedinthecounty’sgeneralfundtocoveradministrativecosts.
The treasurer shall send a notice with the tax statement or by separate mail to each taxpayer
stating that, upon request to the treasurer, the taxpayer may make partial payments of taxes.
2. Partial payment of taxes which are delinquent may be made to the county treasurer.
For the installment being paid, payment shall first be applied to any interest, fees, and costs
accrued and the remainder applied to the taxes due. A partial payment must equal or exceed
the amount of interest, fees, and costs of the installment being paid. A partial payment made
under this subsection shall be apportioned in accordance with section 445.57, however, such
partial payment may, at the discretion of the county treasurer, be apportioned either on or
before the tenth day of the month following the receipt of the partial payment or on or before
the tenth day of the month following the due date of the next semiannual tax installment. If
the payment does not include the whole of any installment of the delinquent tax, the unpaid
tax shall continue to accrue interest pursuant to section 445.39. Partial payment shall not be
permitted in lieu of redemption if the property has been sold for taxes under chapter 446 and
under any circumstances shall not constitute an extension of the time period for a sale under
chapter 446.
§445.36A, TAX COLLECTION 8
3. Current year taxes may be paid at any time regardless of any outstanding prior year
delinquent tax.
4. This section does not apply to the payment of manufactured or mobile home taxes,
special assessments, or rates or charges.