Iowa Statutes
§ 445.63 — Abatement of taxes
Iowa § 445.63
This text of Iowa § 445.63 (Abatement of taxes) 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 § 445.63 (2026).
Text
When taxes are owing against a parcel owned or claimed by the state or a political
subdivision of this state and the taxes were owing before the parcel was acquired by the state
or a political subdivision of this state, the county treasurer shall give notice to the appropriate
governing body which shall pay the amount of the taxes due. If the governing body fails to
immediately pay the taxes due, the board of supervisors shall abate all of the taxes.
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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 § 445.63, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/445.63.