445.37 - WHEN DELINQUENT.

        445.37  WHEN DELINQUENT.         If the semiannual installment of any tax has not been paid before      October 1 succeeding the levy, that amount becomes delinquent from      October 1 after due.  However, in those instances when the last day      of September is a Saturday or Sunday, that amount becomes delinquent      on the second business day of October.  If the second installment is      not paid before April 1 succeeding its maturity, it becomes      delinquent from April 1 after due.  However, in those instances when      the last day of March is a Saturday or Sunday, that amount becomes      delinquent on the second business day of April.  This paragraph      applies to all taxes as defined in section 445.1, subsection 6.         However, if there is a delay in the delivery of the tax list      referred to in chapter 443 to the county treasurer, the amount of ad      valorem taxes and manufactured or mobile home taxes due shall become      delinquent thirty days after the date of delivery or on the      delinquent date of the first installment, whichever date occurs      later.  The delay shall not affect the due dates for special      assessments and rates or charges.  The delinquent date for special      assessments and rates or charges is the same as the first installment      delinquent date for ad valorem taxes, including any extension, in      absence of a statute to the contrary.         To avoid interest on delinquent taxes, a payment must be received      by the treasurer on or before the last business day of the month      preceding the delinquent date, or mailed with appropriate postage and      applicable fees paid, and a United States postal service postmark      affixed to the payment envelope, with the postmark bearing a date      preceding the delinquent date.  Items returned to the sender by the      United States postal service for insufficient postage or applicable      fees shall be assessed interest, unless the appropriate postage and      fees are paid and the items are postmarked again before the      delinquent date.  However, if the last calendar day of a month falls      on a Saturday, Sunday, or a holiday, that amount becomes delinquent      on the second business day of the following month.         To avoid interest on current or delinquent taxes, for payments      made through a county treasurer's authorized website only, if the      last day of the month falls on a Saturday, Sunday, or a holiday, the      electronic payment must be initiated by midnight on the first      business day of the next month.  All other electronic payments must      be initiated by midnight on the last day of the month preceding the      delinquent date.  
         Section History: Early Form
         [C97, § 1403; C24, 27, 31, 35, 39, § 7211; C46, 50, 54, 58,      62, 66, 71, 73, 75, 77, 79, 81, § 445.37] 
         Section History: Recent Form
         91 Acts, ch 191, §45; 92 Acts, ch 1016, §23; 95 Acts, ch 57, §15;      97 Acts, ch 121, §17; 2001 Acts, ch 45, §7; 2001 Acts, ch 153, §15;      2001 Acts, ch 176, §80; 2002 Acts, ch 1043, §6; 2004 Acts, ch 1092,      §7         Referred to in § 435.24, 445.32, 445.36A, 445.39, 446.32