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

TAXA—TAX 822
TAXATION—Continued
Tax sale—Continued
Special charter cities collecting own taxes
City clerk to make purchase, 420.226
City subrogated to county rights, 420.225
Collection method, others barred, 420.229
Compromise of tax by city, 420.228
Failure to obtain deed, cancellation, 420.247
Improvement fund, use for purchase, 420.223
Limitation on resale by city, 420.224
Notice of expiration of redemption, 420.227
Penalty and interest on unpaid taxes, 420.248
Procedure, 420.220-420.229
Public bidder sale, tax sale after, 420.220
Purchase by city at tax sale, 420.223
Tax deed to county, city's option, 420.221
Unpaid taxes certified after county deed,
420.222
Subrogation, city to county rights, 420.225
Subsequent sale, 446.28
Subsequent taxes paid by purchaser, receipts
filed, 446.32, 446.33
Substituted service of sale notice, 446.11
Surplus paid to owner, 446.6
Suspended taxes, interest and penalty allowed,
446.7
Tax list to show property sold, 446.1
Time allowed to continue, 446.17
Time of sales, 446.5, 446.7, 446.15, 446.28
Titles
Drainage district sale, 455.176, 455.178, 455.179
Legalization of tax sales, limitation, 448.13
Treasurer to account for charges due, 446.6
Unavailable tax, report, credit, 446.22
Unemployment compensation contributions,
96.7
University land, rights affected, 446.34
Validity of sale
Assessment to wrong person, effect, 446.35
Correction of erroneous tax, 445.61
Delinquent tax brought forward, 445.10
Fraudulent sale invalid, 446.26, 446.27, 448.9
Informality of delivery or delay, 443.4
Irregular notice immaterial, 446.14
Limitation of action on sales, 448.13
Officers de facto acts valid, 448.14
Sale when no tax due invalid, 448.8, 448.11
Tax lien entry required, 445.10
Violations, misconduct of officers, 446.26, 446.27
Void if purchased by county officer, 343.4
Void sales, 446.26, 446.27, 448.6-448.9
Wrongful sale, purchaser indemnified, 448.10
Teachers pension liquidation, 294.14
Telegraph and telephone companies, 433.1-433.15
Three-point tax law, administration, 422.60-422.68
Titles
Adverse claims to tax deed quieted, 448.15-448.17
Assignment of certificate, title effect, 446.31
De facto acts of officers, effect, 448.14
Execution of deed, effect, 448.3
Facts necessary to defeat deed, 448.6, 448.7
Fraudulent sale invalid, 448.9
Irregularities disregarded, 420.217, 443.19
Irregularity in advertising sale, 446.14
Limitation on action to set aside, 448.12, 448.13
Redemption after delivery of deed, 447.8
TAXATION—Continued
Titles—Continued
Sale for erroneous tax, effect, 445.61
Sale made by mistake, effect, 448.8
Special charter city tax sales, 420.216-420.218,
420.244, 448.3-448.5
Tax deed, proof necessary to sustain, 448.7
Tax deeds, conclusive evidence, 418.5
Tax deeds, presumptive evidence, 448.4
Tax list irregularities immaterial, 443.19
Township levies, township halls, tax, erection and
repair, 360.2, 360.8
Trackless trolleys taxed, 417.54
Transmission lines, 437.1-437.15, 439.1, 439.2
Unavailable taxes, county credited, 445.20-445.22
Uniform federal taxes, Const., U. S., I, 8
United States land, exempt, 1.4
Unknown and known owners, description, 428.5-
428.7
Use tax
Absorbing tax unlawful, 423.11
Administration of act by commission, 423.23
Advertising tax added to price, illegal, 423.11
Amount of tax imposed, 423.2
Applicable statutes, 423.17, 423.23
Assumption by retailer illegal, 423.11
Bond to secure payment, 423.15
Books of retailer examined, 423.21
Collection of tax
Actions authorized, 423.17
Bond or security for payment, 423.15
Conditional sales contract, 423.13
Distress warrant, sale, 422.26, 422.30, 423.17,
423.23, 445.6, 445.7, 626.29-626.31
Garnishment on distress warrant, 626.29-
626.31
Method of collecting, 423.6
Payment to commission, time, 423.6, 423.13,
423.14
Permits to foreign retailers, 423.10
Retailer, by, 423.6(6), 423.9
Securities sold for tax, 423.15
Tax as debt to state, 423.10
User, when directly to commission, 423.6(3)
County treasurer, 423.6(1), 423.7
Deposit of revenue, 423.24
Determination of tax by commission, 423.16
Enforcement by commission, 423.23
Evasion prevented, evidence, 423.5
Evidence of use, 423.5
Examination of books authorized, 423.21
Exempt property
Classes named, 423.4
Construction contract, prior, 423.4(2)
Interstate commerce, used in, 423.4(2)
Motor vehicles not exempt, 423.4(1)
Nonresident's property, 423.4(4)
Property used in processing, 423.1(1)
Sales tax paid on gross receipts, 423.4(1)
Specially taxed property, 423.4(3)
Street railway operation, 423.4(6)
Taxed out of state, limitation, 423.25
Trade-in property credit, 423.4(6)
Unobtainable in Iowa, 423.4(5)
Failure to comply, permit revoked, 423.22
Failure to pay, penalties, 423.18