GroundRules
Iowa Code § 445.28: Tax lien.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 445 - TAX COLLECTION
Taxes upon a parcel are a lien on the parcel against all persons except the state. However, taxes upon the parcel are a lien on the parcel against the state and a political subdivision of the state which is liable for payment of taxes as a purchaser under section 427.18.
Collected 2026-09-14T19:40:11Z. Source file · JSON