Iowa Administrative Rules (Last Updated: December 07, 2016)

Section 701.75.8. Delinquent property taxes.

Latest version.

A county is immune from the statute of limitations when collecting delinquent property taxes levied on or after April 1, 1992 (Fennelly v. A-1 Machine and Tool Co., No. 73/04-1232—10/6/06).
This rule is intended to implement Iowa Code section 614.1 as amended by 2007 Iowa Acts, Senate File 450.

                    
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