Iowa Code » Chapter 443 — TAX LIST
Iowa Code

Iowa Code § 443.13 (2026)

Action by treasurer — apportionment

✓ current as of July 2026
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Upon failure to pay such sum within thirty days, with all accrued interest, the treasurer shall cause an action to be brought in the name of the treasurer for the use of the proper county, to be prosecuted by the county attorney, or such other person as the board of supervisors may appoint, and when such property has been fraudulently withheld from assessment, there shall be added to the sum found to be due a penalty of fifty percent upon the amount, which shall be included in the judgment. The amount thus recovered shall be by the treasurer apportioned ratably as the taxes would have been if they had been paid according to law. [C97, §1374; C24, 27, 31, 35, 39, §7156; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.13]

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Notes of Decisions
Cited in 3 cases, 1965–1969 · leading case: Cover v. Craemer, 137 N.W.2d 595 (Iowa 1965).
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Cover v. Craemer, 137 N.W.2d 595 (Iowa 1965). · cites it 2× “” Section 443.13 provides: “Action by treasurer — apportionment.”
Freitag v. Huiskamp, 166 N.W.2d 915 (Iowa 1969). · cites it 4× “Section 443.13, Code of Iowa, provides: "Action by treasurer-apportionment.”
Laubersheimer v. Huiskamp, 152 N.W.2d 625 (Iowa 1967). “This action was brought at law under sections 443.13 and 445.3 of the Iowa Code to recover judgment for taxes assessed by plaintiff against defendants under section 443.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.