{"data":{"id":"us-ia/iowa-code-445.30","jurisdiction":"us-ia","citation":"Iowa Code § 445.30","heading":"Lien between vendor and purchaser.","body":"As against a purchaser, tax liens attach to a parcel on and after June 30 in each year.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 445 - TAX COLLECTION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/445.30.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"2a794d8da1baf5a8fc97d830b515179f5605baee40a1e406552c9232ad359325","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-445.29","next":"us-ia/iowa-code-445.31"},"notice":"GroundRules: Original legal text. Not legal advice."}