GroundRules
Iowa Code § 420.233: Stocks of goods.
Where this section sits in the code
- Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)
- Chapter 420 - SPECIAL CHARTER CITIES
- Subchapter IV - GENERAL TAXATION
Taxes upon stocks of goods and merchandise shall be a lien thereon, and shall continue a lien thereon when sold in bulk, and may be collected from the owner, purchaser, or vendee, but the property of the seller thereof shall be first exhausted for the payment.
Collected 2026-09-14T19:40:10Z. Source file · JSON