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

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805<br />

TAXATION—Continued<br />

Collection by county treasurer—Continued<br />

Delinquent taxes—Continued<br />

Time delinquent, 445.10, 445.37, 445.39<br />

Deputy collector in certain cities, 340.2(6), 341.9<br />

Discontinued city, tax for debt <strong>of</strong>, 362.14<br />

Distress and sale, 445.6, 445.7<br />

Distress warrant, form, 445.7<br />

Division <strong>of</strong> funds proportioned, 429.3<br />

Dog tax, 351.19<br />

Duty <strong>of</strong> treasurer to collect, 445.1<br />

Electric transmission lines, tax, 437.10, 437.11<br />

Erroneous tax, refunding, sale, 445.60, 445.61<br />

Express company, tax, 436.10<br />

False statement or report, penalty, 452.14<br />

Funds kept separate, 334.8, 445.59<br />

111 fame houses, nuisance enjoined, tax, 99.27,<br />

99.29<br />

Impeding collection <strong>of</strong> taxes, penalty, 445.2<br />

Income tax, 422.64<br />

Information <strong>of</strong> taxes due, 445.26<br />

Law suit to collect authorized, 445.3, 445.4<br />

Liability for funds collected, 452.4<br />

Lien <strong>of</strong> taxes, see subhead Lien below<br />

Limitation on penalty and interest, 445.20<br />

Loans <strong>of</strong> public funds prohibited, 452.4<br />

Losses, liability <strong>of</strong> treasurer, 445.25<br />

Loss <strong>of</strong> property, remission <strong>of</strong> tax, 445.62<br />

Misstatement <strong>of</strong> tax due, liability, 445.25<br />

Moneys and credits, 429.3<br />

Nonresident personalty, 445.42-445.46<br />

Payment <strong>of</strong> taxes<br />

Compromise payment, effect, 445.18<br />

Delinquent taxes, 445.6<br />

Installments, 445.36, 445.37<br />

Medium <strong>of</strong> payment, 445.33, 445.34<br />

Receipt given, 445.5, 445.26<br />

Receipt, show homestead credit, 425.1(4)<br />

Time, 445.36, 445.37, 445.39, 445.40<br />

Time allowed for payment, 445.6<br />

Tuition outside district, <strong>of</strong>fset, 282.2<br />

Peddlers tax, 444.14<br />

Penalties to general fund, 445.52, 445.57, 445.58<br />

Penalty for resisting, 445.2<br />

Plant disease eradication costs, 267.17<br />

Property owner about to leave county, dispose<br />

<strong>of</strong> property, 445.6<br />

Public show or circus tax, 444.18<br />

Railroad aid tax, 483.13, 483.15<br />

Railroad lines, 434.22<br />

Receipt for taxes paid<br />

Contents, entry made, 445.5<br />

Homestead tax credit shown, 425.1(4)<br />

Part payments, receipts issued, 445.5<br />

Payment by mail, 445.26<br />

Peddlers, duplicate receipts, 444.14<br />

Separate receipts for certain taxes, 445.5<br />

Record <strong>of</strong> separate funds, 445.59<br />

Refunding <strong>of</strong> erroneous tax, 445.60<br />

Remission in case <strong>of</strong> loss <strong>of</strong> property, 445.62<br />

Resistance to collectors, penalty, 445.2<br />

Sale for erroneous tax, 448.11<br />

Sales for taxes, see subhead Tax Sales below<br />

Sales tax, 422.64(5)<br />

School taxes, money only receivable, 445.34<br />

Security <strong>of</strong> the revenue, 452.1-452.18, see Public<br />

Funds, subhead Security <strong>of</strong> Revenue<br />

TAXA<br />

TAXATION—Continued<br />

Collection by county treasurer—Continued<br />

Settlement for public funds<br />

Examining <strong>of</strong>ficer, duty, 452.12<br />

False statement or report, penalty, 452.14<br />

Manner and details <strong>of</strong> settlement, 452.11<br />

Reconciling balances required, 452.11<br />

Report filed with auditor, 452.13<br />

Retiring treasurer, what required, 452.7-452.9<br />

Show or circus tax, 444.18<br />

Special assessments, 445.11-445.15<br />

Special assessments, charter cities, 420.220-<br />

420.229<br />

Special assessments in cities, 404.3<br />

Special charter cities, exclusive procedure,<br />

420.220-420.229<br />

<strong>State</strong> taxes, state warrants receivable, 445.34<br />

Subsequent collection <strong>of</strong> unavailable tax, 455.22<br />

Suit at law, ordinary action, authorized, 445.3<br />

Suspended by supervisors, 427.8-427.10<br />

Time allowed for payment, 445.6<br />

Time limit on penalty and interest, 445.20<br />

Township hall tax, 360.1, 360.2, 360.8<br />

Treasurer, accounting for funds, 452.11<br />

Treasurer's liability<br />

Certificate <strong>of</strong> tax paid, error, 445.25<br />

Funds used for private purpose, 452.4<br />

Misapplied interest or penalty, 445.58<br />

Neglect to give tax information, 445.27<br />

Receiving excess fee for information, 445.2?<br />

Treasurer to collect, list as authority, 443.4,<br />

445.1<br />

Unavailable, subsequent collection, 445.20-<br />

445.22, 446.22, 450.21<br />

Unlisted property, 443.12-443.19<br />

Water service levy, 357.22<br />

Wrongful attachment, county liable, 445.4<br />

Collection by state treasurer<br />

Accounting given, examination, 452.11-452.14<br />

Chain store tax received, 424.12<br />

Freight companies, 435.8<br />

Inheritance tax, see subhead below<br />

Liability for funds collected, 452.5<br />

Loans by state treasurer prohibited, 452.5<br />

Settlement for public funds<br />

Examining <strong>of</strong>ficer, duty, 452.12<br />

False statements or reports, penalty, 452.14<br />

Manner and details <strong>of</strong> settlement, 452.11<br />

Refunding excess to counties, 452.16-452.18<br />

Report filed with comptroller, 452.13<br />

Collectors<br />

Appointment, compensation, 445.47-445.52<br />

Deputy collector in cities, 340.2(6), 341.9<br />

Resisting collector, penalty, 445.2<br />

Sheriff and constables as collectors, 445.49<br />

Special charter cities, own taxes, 420.220-420.229<br />

Compromise <strong>of</strong> tax<br />

Delinquent taxes, 445.16-445.19<br />

Income tax, 422.25, 422.27, 422.28<br />

Inheritance tax, 450.92<br />

Personal taxes due from estates, 682.36<br />

Special charter cities, 420.228<br />

Comptroller certifies to tax commission, 8.6(13, a)<br />

Congressional power to tax, Const., U. S., I, 8<br />

Cornshellers, license in lieu <strong>of</strong> tax, 321.118

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