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

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TAXA 820<br />

TAXATION—Continued<br />

Tax deeds—Continued<br />

Affidavit by tax-title holder, 448.15-448.17<br />

Ancient deeds, limitation <strong>of</strong> action, 614.22<br />

Assignment presumed from recitals, 446.31<br />

Cancellation <strong>of</strong> sale, ten years, no deed, 446.37<br />

Conclusive evidence, 447.8<br />

County, charter city to purchase, 420.221<br />

Defeat <strong>of</strong> deed, facts necessary, 448.6-448.9<br />

Drainage district land, 455.171<br />

Erroneous tax, deed title not affected, 445.61<br />

Evidence, effect <strong>of</strong> tax deed, 448.4, 448.5<br />

Execution, effect, fee, 448.1, 448.3<br />

Failure to obtain deed, sale canceled, 446.37<br />

Fee for deeds made, 448.1<br />

Form, 448.2<br />

Holder, affidavit to quiet title, 448.15-448.17<br />

Holding over after, forcible entry and detainer<br />

action, 648.1(6)<br />

Leasehold interests, 427.15<br />

Legality despite errors or omissions, 443.19<br />

Legalizing acts, 448.13, 448.15, 448.16, 589.14,<br />

589.15, 589.24<br />

Limitation <strong>of</strong> action, 448.12, 448.13, 614.22<br />

Officers de facto acts valid, 448.14<br />

Official misconduct, penalty, 446.26<br />

Possession, holding over, forcible entry and<br />

detainer action, 648.1(6)<br />

Presumption, recital <strong>of</strong> assignment, 446.31<br />

Presumptive evidence, 448.4<br />

Quiet title, affidavit, estoppel, 448.15-448.17<br />

Recording <strong>of</strong> quieting title, affidavit, 448.17<br />

Redemption before issuance <strong>of</strong> deed, see subhead<br />

Tax Sales below, thereunder see Redemption<br />

from Sale<br />

Restrictive covenants protected, 448.3<br />

Sale by mistake, deed conveys no title, 448.8<br />

Sale through fraud, title void, 448.9<br />

Special charter cities, in, 420.241-420.246, 420.277<br />

Ten-year limitation, 446.37<br />

Title quieted by affidavit, 448.15-448.17<br />

Titles, see subhead Titles below<br />

Wrongful sale corrected, 448.11<br />

Wrongful sale, purchaser indemnified, 448.10<br />

"Tax" defined for budget purposes, 24.2(5)<br />

Taxes and imposts, Congress, power to collect,<br />

Const., U. S., I, 8<br />

Taxes, levying, budget law requirements, 24.1-<br />

24.33<br />

Tax exempt property, 391.47, 427.1(2-4, 8)<br />

Tax, federal social security, 97C.5-97C.il<br />

Tax ferrets, authorized, 443.20<br />

Tax-free land, reimbursement <strong>of</strong> school tax loss,<br />

284.1-284.7<br />

Tax levied for airport, 330.7, 330.16<br />

Tax levies generally, see subhead Levies above<br />

Tax levy to pay execution on judgment, 626.24<br />

Tax limitation on bonds, how determined, 76.3<br />

Taxpayers<br />

Apportionment <strong>of</strong> taxes<br />

Application, 449.1<br />

Correction <strong>of</strong> tax books on order, 449.4, 449.5<br />

Notice, order, appeal, 449.2-449.8<br />

Procedure not exclusive, 449.8<br />

Realty vested in different owners, 449.1-449.8<br />

Trial on appeal, 449.6, 449.7<br />

Examination <strong>of</strong> <strong>of</strong>ficers' accounts, petition, 11.18<br />

TAXATION—Continued<br />

Taxpayers—Continued<br />

Information given as to taxes due, 445.23-445.26<br />

Nonresidents, see subhead Nonresident's Property<br />

above<br />

Objection to bond issues, 23.13-23.15<br />

Tax, public employees retirement fund, 97B.9-<br />

97B.11, 97B.14<br />

Tax rates, based on valuation, 444.1<br />

Tax refunds, see subhead Refunds <strong>of</strong> Taxes After<br />

Payment above<br />

Tax reports to state commission, 421.17(6)<br />

Tax sale certificates, bondholder may purchase,<br />

455.178<br />

Tax sales<br />

Actions involving validity, 448.4-448.14, 614.22<br />

Adjournment <strong>of</strong> sale, 446.5, 446.25, 589.16<br />

Advertisement, 446.4, 446.9-446.14, 446.25<br />

Advertisement, irregularities, effect, 446.14<br />

Agricultural college land, effect, 446.34<br />

Annual tax sale, real estate, 446.7<br />

Assessment to wrong person, effect, 446.35<br />

Assignment <strong>of</strong> tax sale certificate, 391.68, 446.21,<br />

446.31<br />

Attendance <strong>of</strong> <strong>of</strong>ficers required, 446.26<br />

Authority <strong>of</strong> treasurer, tax list, 443.4, 446.3<br />

Bid and price, 446.16<br />

Cancellation, no deed, after ten years, 446.37<br />

Certificate <strong>of</strong> purchase<br />

Assignment presumed from deed recital,<br />

446.31<br />

Assignment, rights, 391.68, 446.21, 446.31<br />

Cancellation after ten years, 446.37<br />

County held property not sold, 446.7<br />

Drainage district land, 455.172<br />

Fee for issuing certificate, 446.29<br />

Holder's right to deed, when barred, 446.37<br />

Issuance, contents, 446.29<br />

Limitation to ten years, 446.37<br />

Loss, effect, duplicate given, 446.30<br />

Property held by county not sold, 446.7<br />

Special charter cities, 420.237, 420.261, 420.277<br />

Waste or trespass, holders right <strong>of</strong> action,<br />

658.9, 658.10<br />

Certificate <strong>of</strong> sale<br />

Assignment on tender, 391.68<br />

Cities under special charter, 420.213-420.219,<br />

420.237-420.248, 420.261, 420.277, 446.21<br />

City clerk to bid, charter cities, 420.266<br />

City's right to redeem, 391.68<br />

City tax sale after public bidder sale, charter<br />

city, 420.220-420.229<br />

Compromise <strong>of</strong> tax, charter cities, 420.228<br />

Compromising tax, 445.16-445.22<br />

Corporate shares <strong>of</strong> stock, 430.14, 431.5<br />

Correction <strong>of</strong> wrongful sale, 448.11<br />

Costs <strong>of</strong> sale notice publication, 446.10<br />

County as purchaser, 446.19, 569.1-569.8<br />

County title, proceeds apportioned, 569.8<br />

Deed not taken, canceled after ten years, 446.37<br />

Deeds, see subhead Tax Deeds above<br />

Delay in sale, time subsequently set, 446.28<br />

Description <strong>of</strong> land, method, 446.13<br />

Distress and sale<br />

Assistant collectors to aid distraint, 445.47<br />

Corporation income tax collected, 422.39

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