Liens on buildings or improvements.

If a building or improvement is erected or made by a person other than the owner of the land on which the building or improvement is located, as provided for in section 428.4 , the taxes on the building or improvement are and remain a lien on the building or improvement from the date of levy until paid. If the taxes on the building or improvement become delinquent, as provided in section 445.37 , the county treasurer shall collect the tax as provided in sections 445.3 and 445.4 . This section does not apply to special assessments, or rates or charges. [S13, §1400; C24, 27, 31, 35, 39, § 7206; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.32 ] 91 Acts, ch 191, §42 ; 97 Acts, ch 158, §41 Referred to in §445.3