Title IX, LOCAL GOVERNMENT (Ch. 331 - 420)

Candidates for city precinct committee member shall cause their names to be printed on the primary ballot by filing an affidavit as provided for in section 43.18 with the county commissioner of elections at least forty days prior to the day fixed for conducting the primary electi…

Two persons for each political party shall be elected from each precinct to the city central committee at the primary election. They shall hold office for a period of two years immediately following the adjournment of the city convention, or until their successors are duly electe…

The city central committee shall commence performing their duties on the day of the city convention and vacancies occurring therein may be filled by the city chairperson subject to confirmation of the central committee. [C66, 71, 73, 75, 77, 79, 81, §420.132 ] Referred to in §376…

Election judges shall make returns of the election of members of the city central committee in the same manner as returns are conducted for other officers except that the election judges shall canvass the returns as to members of the city central committee, and certify the result…

After the canvass of votes by the county board of supervisors, the county commissioner of elections shall notify the members of the central committee who have been elected of the time and place of holding the city convention, and shall deliver a certified list of those elected to…

The city convention shall be composed of the delegates elected at the last preceding city precinct caucus, and the city clerk shall forward a certified list of said elected delegates at least ten days prior to the city convention to the chairperson of the city central committee. …

The city clerk shall keep a certified list of delegates to the city convention elected at the precinct caucuses and a record of the precinct committee members elected at the primary election. The city clerk shall maintain a current list of all members of the city central committe…

All laws governing political parties and the nomination of candidates in elections shall, as far as applicable, govern the political parties and nomination and election of candidates in cities acting under a special charter in 1973 and having a population of fifty thousand or mor…

Any city acting under special charter, which is bounded in part or divided by a river, may improve said waterfront by constructing retaining walls, filling, grading, paving, macadamizing, or riprapping the same and may improve and beautify its waterfront and the river bank and ne…

In the event that the proceeds of such tax in any one year shall be insufficient to pay for the improvements of that year, or if the city council shall deem best to extend the payment over a number of years, then upon a majority vote of said council approving the same, said citie…

With respect to any lands title to which has been or may be granted by the state to any municipal corporation of the state, acting under special charter, sections 327F.4 and 327F.5 shall not, after the occurrence of such grant, continue to apply, excepting only that permanent str…

Special chartered cities which collect both rubbish and garbage by a monthly can tax shall have the power by ordinance to declare the service a benefit to the property so served and in case of failure to pay said monthly charge to assess the actual cost thereof against the proper…

The council shall have power to levy and collect taxes for all general and special purposes in this chapter authorized, upon all property within the city not exempted from taxation by the general law of the state, and to fix the amount to be levied on the value thereof, which sha…

Sections 426A.11 through 426A.15 , 427.1 , 427.8 through 427.11 , 428.4 , 428.20 , 428.22 , 428.23 , 437.1 , 437.3 , 441.21 , 443.1 through 443.3 , 444.2 through 444.4 , and 447.9 through 447.13 , so far as applicable, apply to cities acting under special charters. [S13, §1322-3a…

Such cities shall have power and shall provide by ordinance when general or special taxes and assessments shall become delinquent, and the rate of interest which they shall thereafter bear, not exceeding ten percent per annum on the whole amount thereof, including penalty, and fo…

In the sale of real property for taxes and assessments, the notice of the time and place of such sale shall be given by the treasurer or the collector, and shall contain the description of each separate tract to be sold, as taken from the tax list; the amount of taxes for which i…

The compensation for such publication shall not exceed thirty cents for each description, and shall be paid by the city. The amount paid therefor shall be collected as a part of the costs of sale and paid into the treasury. [C97, §1012; C24, 27, 31, 35, 39, § 6874; C46, 50, 54, 5…

In all cases such advertisement shall be sufficient notice to the owners and persons having an interest in or claiming title to any lot or parcel of real estate, of the sale of their property for delinquent taxes. [C97, §1012; C24, 27, 31, 35, 39, § 6875; C46, 50, 54, 58, 62, 66,…

No irregularity or informality in the advertisement shall affect the legality of any sale or the title of any property conveyed, if it shall appear that said property was subject to taxation for the year or years for which the same was sold, and that the tax was due and unpaid at…

A failure of the collector to make personal demand of taxes shall not affect the validity of any sale or the title of any property acquired under such sale. [C97, §1012; C24, 27, 31, 35, 39, § 6877; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.218 ]

Section 446.25 is made applicable to cities acting under special charters. [C97, §1013; C24, 27, 31, 35, 39, § 6878; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.219 ]

1. Property located in a city acting under special charter which collects its own taxes, shall not, after sale of such property to the county for taxes, be offered or sold at any sale for taxes or special assessments collectible by any such city except in the following events: a.…

In the event that there shall be issued to a county a tax deed for any real estate located in a special charter city which collects its own taxes, the county auditor of any such county shall promptly certify to the city treasurer of such city a statement showing each tract or par…

The city treasurer shall, promptly after the certification to the treasurer by the county auditor of the fact of issuance to the county of a tax deed for any real estate, certify to such auditor a statement showing all unpaid general taxes, with interest, penalties, and costs to …

In the event that any general tax or special assessment levied by any special charter city which collects its own taxes, or any installment of any such assessment, shall remain unpaid for two years or more after any delinquency in payment thereof, then such city may, at any regul…

Property which may be sold at tax sale to any such city shall not be offered at any sale for taxes or special assessments, collectible by such city, while it holds the certificate of purchase thereof or tax deed thereon. Nothing in sections 420.220 through 420.223 , this section …

Any such city, holding a certificate of purchase at tax sale, may, at its option, pay any unpaid taxes due the county and purchase from the county any tax sale certificate held by the county on the same real estate, making payment in the event of such purchase of the amount which…

The city clerk shall act on behalf of the city under general or specific resolutions of its city council in making the purchases at tax sale authorized under this subchapter . [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.226 ] 2020 Acts, ch 1063, §217 Referred to in §33…

After nine months from the date of such purchase at tax sale by the city and as soon as permitted by law with respect to any tax sale certificate held by such city, the city clerk shall, on behalf of the city, cause notice to be served of the expiration of the right of redemption…

For the purpose of collecting and realizing on account of delinquent taxes and special assessments collectible by a city as fully and expeditiously as deemed possible in the judgment of its city council, any such city is hereby authorized to settle, compromise, and adjust any gen…

All general city taxes and special assessments which, under the provisions of sections 420.220 through 420.228 , are not collectible by sale or are collectible by sale only in events or in a manner prescribed in this chapter shall respectively be deemed barred or barred as to col…

All assessments and taxes levied by the council, except as otherwise provided by law, shall be placed by the auditor, clerk, or recorder, as provided by ordinance, upon the proper tax book, to be known as the “tax list”, properly ruled and headed with distinct columns to correspo…

Taxes upon real estate shall be a lien thereon against all persons except the state. Taxes due from any person upon personal property shall be a lien upon any and all real estate owned by such person or to which the person may acquire title, which lien shall attach to real estate…

As between vendor and vendee, such lien shall attach to real estate on the thirty-first day of December following the levy, unless otherwise provided in this chapter . [C97, §1015; C24, 27, 31, 35, 39, § 6881; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.232 ]

Taxes upon stocks of goods and merchandise shall be a lien thereon, and shall continue a lien thereon when sold in bulk, and may be collected from the owner, purchaser, or vendee, but the property of the seller thereof shall be first exhausted for the payment. [C97, §1015; C24, 2…

All of such taxes shall remain a lien on the property aforesaid from and after the date of the levy in each year, except as provided in section 420.231 , with respect to the lien of personal property taxes on real estate. [C97, §1015; C24, 27, 31, 35, 39, § 6883; C46, 50, 54, 58,…

1. The collector or treasurer shall in all cases make out and deliver to the taxpayer a receipt, which receipt shall contain the description and the assessed value of each lot and parcel of real estate, and the assessed value of personal property, and in case the property has bee…

The council may provide by ordinance: 1. That a person shall not be permitted to pay taxes of any one year until the taxes for the previous years are first paid. 2. That the receipt contemplated in section 420.235 shall be conclusive evidence that all taxes and the costs of every…

The treasurer or collector of taxes, or person authorized to act as collector, shall make, sign, and deliver to the purchaser of any real property sold for the payment of any taxes or special assessments authorized by the provisions of this chapter , or by any law applicable to s…

Real property sold under the provisions of this chapter , or by virtue of any other power given, may be redeemed before the time of redemption expires, as provided in this chapter , by payment to the treasurer, collector, or person authorized to receive the payment. The payment s…

The treasurer, collector, or person authorized to receive the same, upon application of any party to redeem real property sold as aforesaid, and being satisfied that such person has a right to redeem the same, and on payment of the proper amount, shall issue to such party a certi…

The provisions of sections 447.7 through 447.13 shall, so far as those sections shall be applicable, and are not changed or modified in this chapter , apply to sales of real estate for delinquent taxes contemplated in this chapter ; but where the words “auditor of the county” or …

Immediately after the expiration of ninety days from the date of service of the notice, as prescribed by sections 447.9 through 447.14 and section 448.1 , the treasurer, collector, or person authorized to act as collector of taxes, shall make out a deed for each lot or parcel of …

Any number of parcels of real estate bought by one person may be included in one deed, if required by the purchaser. [C97, §1019; C24, 27, 31, 35, 39, § 6891; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.242 ]

Deeds executed by the city treasurer, collector, or person authorized to act as collector, may be in form substantially as provided by section 448.2 , and shall be signed and acknowledged by the treasurer, collector, or other authorized person in the person’s official capacity. […

All deeds and conveyances made and executed on account of any general or special tax sale shall be of the same force and effect as deeds made by the county treasurer as provided in sections 448.3 through 448.5 for delinquent county taxes. [C97, §1019; C24, 27, 31, 35, 39, § 6893;…