Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 2 - Property Taxes > CHAPTER 445 - TAX COLLECTION > 445.22 - SUBSEQUENT COLLECTION.

445.22 - SUBSEQUENT COLLECTION.

        445.22  SUBSEQUENT COLLECTION.         Any tax subsequently collected shall be apportioned according to      the tax apportionment at the time of collection.  However, this      section does not apply to the payment of special assessments, or      rates or charges.
         Section History: Early Form
         [SS15, § 1391; C24, 27, 31, 35, 39, § 7196; C46, 50, 54, 58,      62, 66, 71, 73, 75, 77, 79, 81, § 445.22]
         Section History: Recent Form
         91 Acts, ch 191, §37