Iowa Code § 420.236
Payment refused — receipt made conclusive
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2023
As of January 1, 2012
The council may provide by ordinance:
The council may provide by ordinance:
1. That no person shall be permitted to pay taxes of any one year until the taxes for the previous years shall be first paid.
1. That a person shall not be permitted to pay taxes of any one year until the taxes for the previous years are first paid.
2. That the receipt contemplated in section 420.235 shall be conclusive evidence that all taxes and the costs of every kind against the property described in such receipt are paid to the date of such receipt.
2. That the receipt contemplated in section 420.235 shall be conclusive evidence that all taxes and the costs of every kind against the property described in such receipt are paid to the date of such receipt.
3. That for any failure or neglect on the part of the collector, or on the part of anyone acting as collector, the collector or the collector’s surety shall be liable to an action on the collector’s official bond for damages sustained by any person or the city for such neglect.
3. That for any failure or neglect on the part of the collector, or on the part of anyone acting as collector, the collector or the collector’s surety shall be liable to an action on the collector’s official bond for damages sustained by any person or the city for such neglect.
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.