Iowa § 445.56 Return

Iowa Statutes

§ 445.56 — Return

Iowa § 445.56

Title XFINANCIAL RESOURCES

Ch. 445TAX COLLECTION

This text of Iowa § 445.56 (Return) 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 § 445.56 (2026).

Text

1.The county treasurer receiving the abstract shall, upon collection, forward the amount to the treasurer of the county where the taxes were levied, less the collection fee provided in section 445.55.

2.The treasurer receiving the abstract shall, when in the treasurer’s opinion the taxes are uncollectible, return the abstract with the endorsement “uncollectible” on it. In such case, when it is administratively impractical to collect the tax, the board of supervisors shall compromise or abate the tax, interest, and costs.

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1. The county treasurer receiving the abstract shall, upon collection, forward the amount

to the treasurer of the county where the taxes were levied, less the collection fee provided in
section 445.55.
2. The treasurer receiving the abstract shall, when in the treasurer’s opinion the taxes
are uncollectible, return the abstract with the endorsement “uncollectible” on it. In such
case, when it is administratively impractical to collect the tax, the board of supervisors shall
compromise or abate the tax, interest, and costs.