{"data":{"id":"us-ia/iowa-code-445.28","jurisdiction":"us-ia","citation":"Iowa Code § 445.28","heading":"Tax lien.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 445 - TAX COLLECTION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/445.28.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"69b8460d71ad11ab46b969668194f27256704996f663055bfa18e1c818a0917c","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-445.27","next":"us-ia/iowa-code-445.29"},"notice":"GroundRules: Original legal text. Not legal advice."}