IOWA STATUTES AND CODES
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