Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 2 - Property Taxes > CHAPTER 445 - TAX COLLECTION > 445.30 - LIEN BETWEEN VENDOR AND PURCHASER.

445.30 - LIEN BETWEEN VENDOR AND PURCHASER.

        445.30  LIEN BETWEEN VENDOR AND PURCHASER.         As against a purchaser, tax liens attach to a parcel on and after      June 30 in each year.
         Section History: Early Form
         [C97, § 1400; S13, § 1400; C24, 27, 31, 35, 39, § 7204; C46,      50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.30]
         Section History: Recent Form
         91 Acts, ch 191, §41