{"data":{"id":"us-ia/iowa-code-445.14","jurisdiction":"us-ia","citation":"Iowa Code § 445.14","heading":"Entries on the county system.","body":"The county treasurer shall each year, after receiving the tax list referred to in section 445.10, indicate on the county system that a special assessment is unpaid. This indication is not required if the county system automatically brings forward a notation of the unpaid special assessment.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 445 - TAX COLLECTION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/445.14.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"26e38f228cfc1d42d0ae0bcf7e7a75dd7d7c05254dc6e856e8e0374bca1a7e6a","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-445.13","next":"us-ia/iowa-code-445.15"},"notice":"GroundRules: Original legal text. Not legal advice."}