{"data":{"id":"us-ia/iowa-code-420.232","jurisdiction":"us-ia","citation":"Iowa Code § 420.232","heading":"Lien between vendor and vendee.","body":"As between vendor and vendee, such lien shall attach to real estate on the thirty-first day of December following the levy, unless otherwise provided in this chapter.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 420 - SPECIAL CHARTER CITIES","Subchapter IV - GENERAL TAXATION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/420.232.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"39dff5969bd866b96056cca7f0386934acc90eb1a4d2840659142109aa2c5674","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-420.231","next":"us-ia/iowa-code-420.233"},"notice":"GroundRules: Original legal text. Not legal advice."}