450.63 - MATURITY OF TAX -- INTEREST -- PENALTY. - Iowa Statutes

450.63 MATURITY OF TAX -- INTEREST -- PENALTY. All taxes not paid within the time prescribed in this chapter are subject to a penalty as provided in section 421.27 and shall draw interest at the rate in effect under section 421.7 until paid.          Section History: Early Form [S13, § 1481-a23; C24, 27, 31, 35, 39, § 7368; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 450.63; 81 Acts, ch 131, § 16, ch 147, § 11, 20; 82 Acts, ch 1180, § 7, 8]          Section History: Recent Form 84 Acts, ch 1173, § 9; 86 Acts, ch 1007, § 39; 90 Acts, ch 1172, § 13 Interest on extension of time, § 450.6