1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

215 COUN
COUNTY TREASURER—Continued
Revenues received—Continued
Houses of ill fame, abatement proceeds, 99.25,
99.30
Infected plants, cost of destroying, 267.17
Jury fees collected by clerk, 625.8
Liquor vehicle sold, proceeds, 127.21, 127.22
Lost property, proceeds of sale, 644.15
Military service tax fund, 426A.2
Motor vehicle fees, penalties, 321.105, 321.137,
321.145, 321.151
Pharmacist's quarterly permit fee, 130.20
Refund of taxes from state, 452.18
Taxes, see TAXATION, subhead Collection by
County Treasurer
Weed cost assessments, tax, 317.21
Road matters, duties of treasurer
Anticipatory certificates, sale, 309.52-309.55,
311.28-311.31
Assessment district accounts separate, 311.27
Salary, 340.3
School officers' names reported, 291.11
School tuition, duties, 282.21
Seal affixed to jurat, 421.21
Seal, official, 334.2
Settlement, annual, made by supervisors, 452.6
Settlement, final
Duty of examining officer, 452.12
False statement or report, penalty, 452.14
Manner and details of settlement, 452.11
Report of settlement filed, 452.13
Retiring treasurer, settlement, 452.7-452.9
Supervisors to make annual settlement, 452.6
Suit at law to collect taxes authorized, 445.3, 445.4
Supplies furnished by supervisors, 332.10
Swamp land indemnity, safety, liable on bond,
12.16
Taxation duties
Acts legalized, 589.14-589.16
Assessment of omitted taxes, 443.12-443.15
Certificates of payment to close estate, 682.35
City taxes and assessments, 404.3
Corrected tax list, accounts adjusted, 443.10
Corrections on tax list, procedure, 443.12-443.15
Deeds, tax, executed, 420.241, 448.1-448.14
Entries dated on tax list, 443.16
List, delinquent, assessments entered, 445.14
Military tax credit certificate, 426A.3
Moneys and credits, listed and collected, 429.3
Oaths, power to administer, 421.21
Omitted property, assessment of tax, 443.12-
443.15
Railroad tax aid, duties, 483.13-483.20
Redemption from tax sale, 447.1-447.13
Sales void, exception, 448.8-448.11, 448.13
Tax list entries, how made, 443.16
Tax receipts, destruction of, 332.15
Tax sales conducted, 420.261, 446.7
Telegraph and telephone companies, 433.10
Time limit on assessment corrections, 443.15
Tax collection duties
General provisions, 445.1-445.62
Actions authorized, 443.13, 445.3, 445.4
Applicable statutes, 445.4
Apportionment, failure, penalty, 445.38, 445.57,
445.58
COUNTY TREASURER—Continued
Tax collection duties—Continued
Attachment actions authorized, 445.4
Attachment, wrongful, county liable, 445.4
Authority, tax list as justification, 443.4, 445.1,
446.3
Bridge, taxes of city, 381.14
Certificate of railway aid, 483.16
Charter city taxes, exclusive procedure, 420.229
Cigarette tax, 98.35
Circus or show tax, 444.18
City and town taxes, 404.3
City or town taxes, warrants not receivable,
445.35
Collection before delinquent, taxpayer about
to leave county, 445.6
Collectors appointed, 445.47-445.52
Communication companies, tax, 433.9, 433.10
Compromise, charter cities, 420.228
Compromise of tax, 445.16-445.18
County for another county, 445.53-445.56
County responsible to state, 452.1
County taxes, county warrants receivable,
445.34
Delinquent taxes
Apportionment when collected, 445.57, 445.58
Brought forward on list to hold lien on realty,
445.10
Certificate, fiduciary payment, 422.27, 682.35
Certificate of tax due, issuance, 445.23-445.25
Collection by another county, 445.53-445.56
Collection by sheriff or constable, 445.49
Collectors appointed, 445.47-445.52
Compensation of collectors, 445.48
Compromise, 445.16-445.19
Compromise, charter cities, 420.228
Current year, when delivered, 445.51
Delivered for collection, time, 445.51
Distress and sale, 445.6, 445.7, 445.47, 445.49
Distress warrant, form, 445.7
Duty to issue warrant, 445.8
Entries of personal taxes, method, 445.8-445.10
Entry on tax list to hold lien, 445.10
Information as to amount due, 445.23-445.27
Interest misapplied, recovery, 445.58
Interest rate, exceptions,. 445.39-445.41
Interest to general fund, 445.52, 445.57, 445.58
Lien of personal taxes, 445.29-445.32
Lien on migratory property, 445.42-445.45
Limitation on penalty and interest, 445.20
Limitation on penalty and interest, charter
cities, collect own taxes, 420.248
Notice given by treasurer, 445.1
Old-age assistance head tax, 249.36
Penalties, 445.6, 445.39-445.41, 445.55
Penalties misapplied, recovery, 445.58
Penalties to general fund, 445.52, 445.57, 445.58
Personal delinquent taxes, collector, 445.50
Personal taxes entered, 445.8, 445.9
Personalty, separate books, 445.8, 445.10
Realty, brought forward on list, lien, 445.10
Record and contents of list, 445.9
Special assessments, 404.3, 445.11-445.15
Tax sales and deeds, effect, 445.10
Time delinquent, 445.10, 445.37, 445.39
Deputy collector in certain cities, 340.2(6), 341.9
Discontinued city, tax for debt of, 362.14
Distress and sale, 445.6, 445.7