GroundRules
Iowa Code § 420.248: Penalty or interest on unpaid taxes.
Where this section sits in the code
- Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)
- Chapter 420 - SPECIAL CHARTER CITIES
- Subchapter IV - GENERAL TAXATION
Cities which act under special charters and which levy and collect their own taxes shall not collect any further penalty or interest on general taxes remaining unpaid four years or more after March 31 of the year for which such general taxes are levied.
Collected 2026-09-14T19:40:10Z. Source file · JSON