Iowa Code

Iowa Code § 443.4 (2026)

Tax list delivered — informality and delay

✓ current as of July 2026

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The county auditor shall make an entry upon the tax list showing what it is, for what county and year, and deliver it to the county treasurer on or before June 30, taking the treasurer’s receipt therefor; and such list shall be a sufficient authority for the treasurer to collect the taxes therein levied. No informality therein, and no delay in delivering the same after the time above specified, shall affect the validity of any taxes, sales, or other proceedings for the collection of such taxes. [C51, §487; R60, §748; C73, §843; C97, §1387; C24, 27, 31, 35, 39, §7147; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.4] Referred to in §331.512, 354.11\n\n 443.5 Reserved.

Notes of Decisions

Cited in 3 cases, 1984–2006 · leading case: Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006).

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Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). “§ 443.4. The taxes generally become delinquent if the first installment is not paid by October 1, and the second installment is not paid by April 1.”

Okland v. Bilyeu, 359 N.W.2d 412 (Iowa 1984). “§ 443.4. In the present case the assessor purported to act under authority of section 443.”

Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006). “§ 443.4. The taxes generally become delinquent if the first installment is not paid by October 1, and the second installment is not paid by April 1.”

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