COMPILED CODE - Iowa Legislature - State of Iowa

311
Tit. XIV, Ch. 19. TAX REDEMPTION. §§ 4681-4688.
5 shall not be paid by October first following such levy, then a like
6 interest shall be charged from the date such last half became delin-
7 quent ; on all personal taxes not paid on or before the first Monday in
8 December a penalty of five per cent shall be added and collected in
9 addition to the one per cent per month penalty herein provided ; and
10 the tax with all penalties shall be collected at the same time and in
11 the same manner; but no interest as a penalty shall be added to taxes
12 levied by any court to pay a j'udgment on county, city, town or school
13 district indebtedness, other than the interest which such judgment
14 may draw, nor upon taxes levied in aid of the construction of any rail-
15 road. All road taxes payable to the county treasurer shall be due with
16 the first installment of other taxes, and subj'ect to the penalty for non-
17 payment as other taxes.
[C, '51, §§ 495, 497; R„ '60, §§ 759, 760; C, '73, §§ 865, 866;
C, '97, § 1413 ; 39 G. A., ch. 66, § 1.]
CHAPTER 18.
TAX SALE.
SECTION 4681. Certificate of purchase.
1 The treasurer shall prepare, sign, and deliver to the purchaser of
2 any real estate sold for the nonpayment of taxes a certificate of pur-
3 chase, describing it as shown in the record of sales, giving the part of
4 each tract or lot sold, the amount of each kind of tax, interest and
5 costs for each tract or lot as described in such record, and that pay-
6 ment has been made therefor. Not more than one such parcel or
7 description shall be entered upon each certificate of purchase. And in
8 case of loss of said certificate of purchase, the owner thereof, as
9 appears on record, may, by filing an affidavit of such loss or destruction
10 with the county treasurer, receive a duplicate thereof, which shall take
11 the place of the original certificate and have the same force and effect
12 in law and be subj'ect to the same rules and regulations.
[C, '51, § 503; R., '60, § 777; C, '73, § 887; C, '97, § 1432;
S., '13, § 1432 ; 39 G. A., ch. 12, § 1.]
CHAPTER 19.
TAX REDEMPTION.
SECTION 4688. Redemption—how effected. No chani(> tañáM
1 Real estate sold under the provisions of this chapter and chapter Jg^ft d( J¿gfsí
2 eighteen of this title may be redeemed at any time before the right of *5»*>*i cod.. • c
3 redemption is cut off, by the payment to the auditor, to be held by him
4 subject to the order of the purchaser, of the amount for which the same
5 was sold and eight per cent of such amount added as a penalty, with
6 eight per cent interest per annum on the whole amount thus made from
7 the day of sale, and the amount of all taxes, interest and costs paid by