Iowa Statutes
§ 445.61 — Sale for erroneous tax
Iowa § 445.61
This text of Iowa § 445.61 (Sale for erroneous tax) 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 § 445.61 (2026).
Text
If a parcel subject to taxation is sold for the payment of such erroneous tax, interest, fees,
or costs, the error or irregularity in the tax may be corrected at any time provided in this
chapter, butthiscorrectiondoesnotaffectthevalidityofthesaleortherightortitleconveyed
by a county treasurer’s deed, if the parcel was subject to taxation for any of the purposes for
which any portion of the taxes for which the parcel was sold was levied, and the taxes were
not paid before the sale, or the parcel redeemed from sale.
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Legislative History
[R60, §762; C73, §870; C97, §1417; C24, 27, 31, 35, 39, §7236; C46, 50, 54, 58, 62, 66, 71, 73,
75, 77, 79, 81, §445.61]
Nearby Sections
15
§ 445.1
Definition of terms§ 445.10
Former delinquent taxes§ 445.14
Entries on the county system§ 445.15
Limitations§ 445.16
Abatement or compromise of tax§ 445.2
Duty of county treasurer§ 445.22
Subsequent collection§ 445.23
Statement of taxes due§ 445.24
Effect of statement and receipt§ 445.28
Tax lien§ 445.3
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Bluebook (online)
Iowa § 445.61, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/445.61.