{"data":{"id":"us-ia/iowa-code-420.234","jurisdiction":"us-ia","citation":"Iowa Code § 420.234","heading":"When lien attaches.","body":"All of such taxes shall remain a lien on the property aforesaid from and after the date of the levy in each year, except as provided in section 420.231, with respect to the lien of personal property taxes on real estate.","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/2026/420.234.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"cd50784d97029ce8864f15b4807dc4ab43a06caef32b091712c661126637b44e","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-420.233","next":"us-ia/iowa-code-420.235"},"notice":"GroundRules: Original legal text. Not legal advice."}