IOWA STATUTES AND CODES
445.54 - COLLECTION IN SUCH CASE.
445.54 COLLECTION IN SUCH CASE. The county treasurer forwarding and the one receiving said abstract shall each keep a record of it, and, upon receipt and filing in the office of the treasurer to whom sent, it shall have the effect of a levy of taxes in that county, and the collection shall proceed in the same manner as in the collection of other taxes. Section History: Early Form [C73, § 862; C97, § 1410; C24, 27, 31, 35, 39, § 7229; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.54] Section History: Recent Form 91 Acts, ch 191, §50