Iowa Code r. 701-100.8 - Delinquent property taxes
A county is immune from the statute of limitations when collecting delinquent property taxes levied on or after April 1, 1992 (Fennelly v. A-1 Machine and Tool Co., No. 73/04-1232-10/6/06).
This rule is intended to implement Iowa Code section 614.1 as amended by 2007 Iowa Acts, Senate File 450.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.