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

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;…

The purchaser as well as the owner of any real property sold on account of such general or special delinquent taxes or assessments shall be entitled to all the rights and remedies which are granted and prescribed by sections 446.35 , 446.36 , and 448.6 through 448.14 , but wherev…

Sections 446.16 , 446.32 , and 448.10 through 448.12 are applicable to cities acting under special charters, except that, where the word “treasurer” is used, there shall be substituted the words “city collector or treasurer or deputy treasurer or deputy or officer authorized to c…

After July 4, 1942, section 446.37 shall apply to cities acting under special charter which collect their own taxes, except that the terms “county auditor” and “county treasurer” in section 446.37 shall be taken, for the purposes of this section , to refer to the persons performi…

Cities which act under special charters and which levy and collect their own taxes shall not collect any further penalty or interest on general taxes remaining unpaid four years or more after March 31 of the year for which such general taxes are levied. [S13, §1056-a4; C24, 27, 3…

On the presentation of a petition signed by one-fourth of the electors, as shown by the vote at the next preceding city election, of any city acting under a special charter or act of incorporation, to the governing body of the city, asking that the question of the amendment of th…

If a majority of the votes cast be in favor of adopting said amendment, the mayor shall issue a proclamation accordingly; and the amendment shall thereafter constitute a part of said charter. [R60, §1142; C73, §549; C97, §1048; C24, 27, 31, 35, 39, § 6934; C46, 50, 54, 58, 62, 66…

The legislative body of the city may submit any amendment to the vote of the people at any special election, provided one-half of the electors petition for that purpose, and the proceedings shall be the same as at the general election. [R60, §1143; C73, §550; C97, §1049; C24, 27,…

1. No state law shall be deemed to impair, alter or affect the provisions of any such special charter or any existing amendment thereto in any of the following respects: a. As an act of incorporation or as evidence thereof. b. In respect of authority to license, tax and regulate …

1. a. Whenever the words “boards of supervisors”, “county auditor or recorder of deeds”, and “county treasurer” are used in any section made applicable by this chapter to special charter cities, the words “city council”, “city clerk” or “city recorder”, and “city collector or tre…

An action shall be brought against any such city for any unliquidated claim or demand within two years after the alleged injury or damage. [C97, §1050; C24, 27, 31, 35, 39, § 6733; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.44 ] 2009 Acts, ch 46, §1

In all cases of personal injury or damage to property resulting from defective streets or sidewalks, or from any cause originating in the neglect or failure of any municipal corporation or its officers to perform their duties, an action shall be brought against any such city with…