IOWA STATUTES AND CODES
445.14 - ENTRIES ON THE COUNTY SYSTEM.
445.14 ENTRIES ON THE COUNTY SYSTEM. The county treasurer shall each year, after receiving the tax list referred to in section 445.10, indicate on the county system that a special assessment is unpaid. This indication is not required if the county system automatically brings forward a notation of the unpaid special assessment. Section History: Early Form [C31, 35, § 7193-d4; C39, § 7193.04; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.14] Section History: Recent Form 91 Acts, ch 191, §34