453A.27 - VENUE OF ACTIONS TO COLLECT. - Iowa Statutes

453A.27 VENUE OF ACTIONS TO COLLECT. Venue of any civil proceedings filed under the provisions of this chapter to collect the taxes, fees, and penalties levied herein shall be in a court of competent jurisdiction in Polk county, or in any court having jurisdiction.          Section History: Early Form [C39, § 1556.22; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.27]          Section History: Recent Form C93, § 453A.27