Iowa § 468.160 Purchase of tax certificate

Iowa Statutes

§ 468.160 — Purchase of tax certificate

Iowa § 468.160

Title XINATURAL RESOURCES

Ch. 468LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS

This text of Iowa § 468.160 (Purchase of tax certificate) 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 § 468.160 (2026).

Text

When land in a drainage or levee district, or subdistrict, is subject to an unpaid assessment
and levy for drainage purposes and has been sold for taxes the board of supervisors of that
county, or if control of the district has passed to trustees then such trustees, may purchase the
certificate of sale issued by the county treasurer by depositing with the county treasurer the
amount of money to which the holder of the certificate would be entitled if redemption was
made at that time, and thereupon the rights of the holder of the certificate and the ownership
thereof shall vest in the board of supervisors, or the trustees of that district, as the case may
be, in trust for said drainage district or subdistrict.

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When land in a drainage or levee district, or subdistrict, is subject to an unpaid assessment
and levy for drainage purposes and has been sold for taxes the board of supervisors of that
county, or if control of the district has passed to trustees then such trustees, may purchase the
certificate of sale issued by the county treasurer by depositing with the county treasurer the
amount of money to which the holder of the certificate would be entitled if redemption was
made at that time, and thereupon the rights of the holder of the certificate and the ownership
thereof shall vest in the board of supervisors, or the trustees of that district, as the case may
be, in trust for said drainage district or subdistrict.