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

815 TAXA
TAXATION—Continued
Liens—Continued
Lien follows merchandise, 445.31
Limitation of actions, tax sales, deeds, 448.13
Migratory personal property, 445.43-445.45
Moving picture shows, fixtures and furniture,
445.31
Mulct tax on house of prostitution, 99.27, 99.28
Nonresident personalty, 445.42-445.46
Personal property tax, time, 445.29-445.32
Poll tax a lien, 445.29
Purchaser of realty, when lien attaches, 445.30
Railroad tax aid liens forfeited, 483.18
Real estate, personal tax lien on, 445.29
Real property, tax lien, 445.28-445.30
Release by auditor upon bond, 445.45
Restaurants, fixtures and furniture, 445.31
Road poll tax, 445.29
Rooming houses, fixtures and furniture, 445.31
Sales tax, 422.26, 422.56
Special assessment liens
Carrying forward, 445.11-445.15
Drainage and levee districts, 455.58
Drainage installments, time, 455.67
Preservation of lien, 445.14
Road improvements, 445.17
Sidewalk construction, 389.35
Special charter cities, 420.187, 420.260, 420.275
Street improvement, sewers, 391.35-391.37,
391.82
Special charter city taxes, 420.231-420.234
Subsequent taxes paid after sale, 446.32, 446.33
Tax assessment, time lien attaches, 420.232
Theaters, fixtures and furniture, 445.31
Use tax, 423.17
Vendor and purchaser, when attaches, 445.30
Liquor injunction, mulct tax, 128.38, 128.39
Liquor taxes to state general fund, 124.33
Lists
Also see subhead Assesssments above, thereunder
see Listing of Property
Action to collect taxes based on tax list, 445.3
Agricultural land school credit, 426.8
Appeal from corrected assessments, 443.7-443.13
Apportionment of consolidated tax, 443.3
Assessments, special charter cities, 420.230,
420.240
Authority, treasurer to collect, 443.4, 445.1, 446.3
Bovine tuberculosis eradication levy, 165.19
Buildings, new, entered, 428.4
Buildings on leased ground, entered as realty,
428.4
Cities under special charters, 420.230
Consolidated school and township tax, 443.1,
443.3
Contents, 443.2, 443.5, 446.1
Correction by auditor, 443.3, 443.6
Correction by treasurer, 443.9-443.17
Corrections, joint owners apportionment, 449.4
Delay not to affect validity, 443.4, 443.19
Delinquent personal tax list, 445.8
Delinquent realty taxes, lien held, 445.10
Delivery to county treasurer, 443.4
Discovery of property not listed, 443.20
Entry of delinquent taxes to hold lien, 445.10
Entry of new buildings, 428.4
Entry of taxes, details required, 443.16
TAXATION—Continued
Lists—Continued
Errors not to affect validity, 443.4, 443.19
Excessive levy, auditor's duty, 444.7
Excessive tax entry prohibited, 444.7
Expense of adjustment apportioned, 443.9,443.10
Fences, damages and fees entered, 113.6
Fire schools, levy for delegates expense, 368.13
Flood protection special assessments, 395.23
Fractional rates disregarded, 444.4
Illegal levy, auditor not to list, 444.7
Improvement levies entered, 391.61
Irregularities not to affect validity, 443.4, 443.19
Limitation of indebtedness shown from, 407.1
Method of noting delinquent taxes, 445.8-445.10
Moneys and credits levied, 429.3
Notice of omitted property assessment, 443.7
Omitted property, corrected, 443.6-443.12
Owner's duty to list property, 443.18
Personal tax list, how kept, 445.8-445.10
Poor tax entered on list, 252.43
Preparation by auditor, 443.2
Presumption of five-year ownership, 443.17
Railroad tax aid entered, 483.10-483.13
Sales for delinquent taxes shown, 446.1, 446.24
Sanitary district taxes entered, 358.18
Separate delinquent personal list, optional,
445.8-445.10
Sewer fund levies entered, 391.76
Sidewalk certificates of levy, lien, 389.35
Special assessments, entry, 445.14
Special assessment, tax list, 445.11-445.13
Suspended tax list kept, contents, 427.12
Tax ferret, authority to employ, 443.20
Tax list, 443.2
Title not affected by errors, 443.4, 443.19
Treasurer to correct unlisted taxes, 443.12
Valuation in aggregate certified, 443.5
Waterworks levies, 399.6
Loan agencies
Exemptions, 430A.2
Forms, 430A.5
Levy, 430A.3
Manner of assessment, 430A.6
Moneys and credits, 429.11-429.13, 430A.7
Tax computed, 430A.4
Verified statement, 430A.1
Loan and trust companies, 430.2-430.11, see
BANKS AND BANKING, subhead Taxation
Loan corporations, 429.11-429.13, see CORPORA­
TIONS, subhead Profit Corporations
Local budget law, 24.1-24.33, see BUDGETS AND
FINANCIAL CONTROL
Lots platted for taxation, 409.3, 409.26, 409.31
Memorial buildings, maintenance tax, 37.8
Memorial halls, tax levy for bonds, 37.7
Merchandise
Lien follows, 445.31
Taxed, 428.16, 428.17
Minor heirs, taxes paid by executor, 635.50
Money, possession or deposit, taxable, 427.13(4)
Moneys and credits
General provisions, 429.1-429.14
Amount of tax, levy, 429.2-429.4
Annuities and secured liens taxable, 429.2
Application of statute, 429.1, 429.2