§ 446.27 — Liability of treasurer

Iowa § 446.27

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 446: TAX SALES

Text

1. If the county treasurer, deputy treasurer, or other designated employee sells or assists
in selling any parcel, knowing it is not subject to taxation or that the amount for which it is
sold has been paid, or knowingly and willfully sells or assists in selling a parcel to defraud
the owner, or knowingly and willfully executes a deed for such a parcel sold, the treasurer,
deputy treasurer, or designated employee is guilty of a serious misdemeanor and liable to pay
the injured party all damages sustained as a result of the illegal sale.
2. If the treasurer, deputy treasurer, or designated person is directly or indirectly
concerned in the purchase of a parcel sold at tax sale, the treasurer and the treasurer’s
sureties are liable on the treasurer’s official bond for all damages sustained by the owner
of the parcel. In addition, the treasurer, deputy treasurer, or designated person, as the case
may be, is guilty of a fraudulent practice.
3. Sales made in violation of this section are void.

Legislative History

[R60, §775; C73, §885; C97, §1430; C24, 27, 31, 35, 39, §7261; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.27; 81 Acts, ch 117, §1228]