{"data":{"id":"us-ia/iowa-code-445.54","jurisdiction":"us-ia","citation":"Iowa Code § 445.54","heading":"Collection in such case.","body":"The county treasurer forwarding and the one receiving said abstract shall each keep a record of it, and, upon receipt and filing in the office of the treasurer to whom sent, it shall have the effect of a levy of taxes in that county, and the collection shall proceed in the same manner as in the collection of other taxes.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 445 - TAX COLLECTION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/445.54.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"f7a475b8a42259670f80ae83297877caa05f5706cd2aacbb1ec11c65c60a7a78","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-445.53","next":"us-ia/iowa-code-445.55"},"notice":"GroundRules: Original legal text. Not legal advice."}