99.27 - MULCT TAX. - Iowa Statutes

99.27 MULCT TAX. When a permanent injunction issues against any person for maintaining a nuisance as herein defined, or against any owner or agent of the building kept or used for the purpose prohibited by this chapter, there shall be imposed upon said building and the ground upon which the same is located and against the person or persons maintaining said nuisance and the owner or agent of said premises, a tax of three hundred dollars. The imposing of said tax shall be made by the court as a part of the proceeding.          Section History: Early Form [SS15, § 4944-h8; C24, 27, 31, 35, 39, § 1613; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 99.27] Nuisance defined, § 99.1A