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

COUN—COUR 216
COUNTY TREASURER—Continued
Tax collection duties—Continued
Distress warrant, form, 445.7
Division of funds proportioned, 429.3
Dog tax, 351.19
Duty of treasurer to collect, 445.1
Electric transmission lines, tax, 437.10, 437.11
Erroneous tax, refunding, sale, 445.60, 445.61
Express company, tax, 436.10
False statement or report, penalty, 452.14
Funds kept separate, 334.8, 445.59
111 fame houses, nuisance enjoined, tax, 99.27,
99.29
Impeding collection of taxes, penalty, 445.2
Income tax, 422.64
Information of taxes due, 445.26
Law suit to collect authorized, 445.3, 445.4
Liability for funds collected, 452.4
Lien of taxes, 445.28-445.32, 445.43
Limitation on penalty and interest, 445.20
Loans of public funds prohibited, 452.4
Losses, liability of treasurer, 445.25
Loss of property, remission of tax, 445.62
Misstatement of tax due, liability, 445.25
Moneys and credits, 429.3
Nonresident personalty, 445.42-445.46
Payment of taxes
Compromise payment, effect, 445.18
Delinquent taxes, 445.6
Installments, 445.36, 445.37
Medium of payment, 445.33, 445.34
Receipt given, 445.5, 445.26
Receipt, show homestead credit, 425.1(4)
Time, 445.36, 445.37, 445.39, 445.40
Time allowed for payment, 445.6
Tuition outside district, offset, 282.2
Peddlers tax, 444.14
Penalties to general fund, 445.52, 445.57, 445.58
Penalty for resisting, 445.2
Plant disease eradication costs, 267.17
Public show or circus tax, 444.18
Railroad aid tax, 483.13, 483.15
Railroad lines, 434.22
Receipt for taxes paid
Contents, entry made, 445.5
Homestead tax credit shown, 425.1(4)
Part payments, receipts issued, 445.5
Payment by mail, 445.26
Peddlers, duplicate receipts, 444.14
Separate receipts for certain taxes, 445.5
Record of separate funds, 445.59
Refunding of erroneous tax, 445.60
Remission in case of loss of property, 445.62
Resistance to collectors, penalty, 445.2
Sale for erroneous tax, 448.11
Sales for taxes, see subhead Tax Sale below
Sales tax, 422.64(5)
School taxes, money only receivable, 445.34
Security of the revenue, 452.1-452.18, see Public
Funds, subhead Security of Revenue
Settlement for public funds
Examining officer, duty, 452.12
False statement or report, penalty, 452.14
Manner and details of settlement, 452.11
Reconciling balances required, 452.11
Report filed with auditor, 452.13
COUNTY TREASURER—Continued
Tax collection duties—Continued
Settlement for public funds—Continued
Retiring treasurer, what required, 452.7-452.9
Show or circus tax, 444.18
Special assessments, 445.11-445.15
Special assessments in cities, 404.3
Special charter cities, exclusive procedure,
420.220-420.229
State taxes, state warrants receivable, 445.34
Subsequent collection of unavailable tax, 455.22
Suit at law, ordinary action, authorized, 445.3
Suspended by supervisors, 427.8-427.10
Time allowed for payment, 445.6
Time limit on penalty and interest, 445.20
Township hall tax, 360.1, 360.2, 360.8
Treasurer, accounting for funds, 452.11
Treasurer's liability
Certificate of tax paid, error, 445.25
Funds used for private purpose, 452.4
Misapplied interest or penalty, 445.58
Neglect to give tax information, 445.27
Receiving excess fee for information, 445.27
Treasurer to collect, list as authority, 443.4,
445.1
Unavailable, subsequent collection, 445.20-
445.22, 446.22, 450.21
Unlisted property, 443.12-443.19
Water service levy, 357.22
Wrongful attachment, county liable, 445.4
Tax commission to utilize office, 422.64(5)
Taxes
Schoolhouse tax kept separate, 298.14
School taxes, 298.11-298.14, 334.8
Use tax proceeds paid, 423.2, 423.6, 423.7
Tax powers, not impaired by charter cities, 420.43
Tax receipts
Destruction of, 334.4
Homestead tax credit, entered on, 425.1(4)
Tax sale
General provisions, duties, 446.1-446.37
Adjourned sale notice posted, 446.25
Annual tax sale conducted, 446.7
Certificate, auditor's fee, 333.15
Misconduct in sale, penalty, 446.26
Notice of sale, 446.2-446.4
Redemption from tax sale
General provisions, duties, 447.1-447.13
Certificate of redemption, countersigned, 447.5
Delivery of deed redemption after, 447.8
Notice of expiration, 447.9-447.13
Scavenger sale, notice, 446.18
Special charter cities, special assessments,
420.261
Time of sale, adjournment, 446.5
Term of office, 39.17
Trust certificates, closed banks, liability, 528.107
Trust fund deposit from clerk, duty, 682.39, 682.40
Trust fund deposit, recover procedure, 682.1-682.4
Unclaimed money, to general fund, 334.12
Use tax, oaths administered, 421.21
Use tax provisions, 423.6-423.8
Vacancy
County auditor takes over, 69.3
Filled by board of supervisors, 69.8(4)