Iowa Code § 445.30

Lien between vendor and purchaser

[C97, §1400; S13, §1400; C24, 27, 31, 35, 39, §7204; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.30]

As against a purchaser, tax liens attach to a parcel on and after June 30 in each year.

91 Acts, ch 191, §41

Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.