Iowa Code

Iowa Code § 445.1 (2026)

Definition of terms

✓ current as of July 2026

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For the purpose of this chapter and chapters 446, 447, and 448, section 331.553, subsection 3, and sections 427.8 through 427.12 and 569.8:

1. “Abate” means to cancel in their entirety all applicable amounts.

2. “Compromise” means to enter into a contractual agreement for the payment of taxes, interest, fees, and costs in amounts different from those specified by law.

3. “County system” means a method of data storage and retrieval as approved by the auditor of state including, but not limited to, tax lists, books, records, indexes, registers, or schedules.

4. “Legal representative” means a parent, guardian, or conservator of a person with a legal disability, a person appointed by a court to act on behalf of a person with a legal disability, or a person acting on behalf of a person with a legal disability pursuant to a power of attorney.

5. “Parcel” means each separate item shown on the tax list, manufactured or mobile home tax list, schedule of assessment, or schedule of rate or charge.

6. “Person with a legal disability” means a minor or a person of unsound mind.

7. “Rate or charge” means an item, including rentals, legally certified to the county treasurer for collection as provided in sections 169C.6, 331.465, 331.489, 358.20, 359A.6, 364.11, 364.12, and 468.589 and section 384.84, subsection 4.

8. “Taxes” means an annual ad valorem tax, a special assessment, a drainage tax, a rate or charge, and taxes on homes pursuant to chapter 435 which are collectible by the county treasurer.\n\nTue Dec 09 22:11:18 2025 Iowa Code 2026, Chapter 445 (36, 1) §445.1, TAX COLLECTION 2\n\n 9. “Total amount due” means the aggregate total of all taxes, penalties, interest, costs, and fees due on a parcel. [R60, §751; C73, §846; C97, §1390; C24, 27, 31, 35, 39, §7184; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.1] 86 Acts, ch 1139, §2; 91 Acts, ch 191, §26; 92 Acts, ch 1163, §85; 93 Acts, ch 73, §5; 95 Acts, ch 57, §11; 2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80; 2010 Acts, ch 1118, §9; 2018 Acts, ch 1039, §1 Referred to in §6B.1, 11.1, 12B.1, 24.2, 35B.1, 43.2, 50.1, 62.1, 64.1, 65.1, 66.1, 69.1, 96.1B, 99.1, 144.1, 161A.3, 169C.1, 177A.2, 230.1, 257B.1, 306.2, 309.1, 311.1, 317.1, 321A.1, 331.552, 331.559, 353.1, 354.2, 357.1, 357C.1, 357D.1, 357E.1, 357F.1, 357G.1, 357I.1, 358.1, 358C.1, 359.1, 359A.1, 364.22, 380.1, 384.120, 386.1, 420.43, 422.3, 425.11, 426A.1, 427.8, 427.12, 428.20, 434.1, 435.1, 437.1, 437A.3, 438.2, 440.1, 441.21, 441.53, 443.23A, 444.8A, 445.37, 446.7, 447.9, 448.17A, 449.1, 460.101, 468.3, 556F.1, 557C.2, 558.1B, 558.5, 561.26, 595.1, 614.13A, 657.2A, 657A.12, 658.1, 717B.1 \n

Notes of Decisions

Cited in 8 cases (3 in the last 5 years), 1998–2023 · leading case: Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002).

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Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002). · cites it 3× “See Iowa Code § 445.1 (3) (1995) (“ ‘County system’ means a method of data storage and retrieval as approved by the auditor of state-”).”

Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). “§ 445.1(4). After the property is valued, the taxpayer has an opportunity to protest the assessment to the board of review.”

Hiskey v. Maloney, 580 N.W.2d 797 (Iowa 1998). · cites it 2× “The treasurer responds to the Hiskeys’ arguments by urging that the language of section 445.1(7) that states the right to recover delinquent taxes includes all taxes and fees due on a parcel suggests an intention to establish personal liability for all delinquent taxes on a…”

No Boundry, LLC v. Cornell Hoosman (Iowa Ct. App. 2020). · cites it 2× “Section 445.1(6) defines “person with a legal disability” as “a minor or a person of unsound mind.”

No Boundry, LLC v. Cornell Hoosman (Iowa 2021). · cites it 2× “” Iowa Code § 445.1 (6). A person of unsound mind is someone who is “not .”

No Boundry, LLC v. Brandi Smithson (Iowa Ct. App. 2023). · cites it 2× “§§ 445.1(6), 447.7(2)(a) (2021). While the old version of the statute provides a right of redemption to minors or persons of unsound mind and the new version provides the right to a person with a legal disability, the meaning of a “person with a legal disability” within the new…”

Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006). “§ 445.1(4). After the property is valued, the taxpayer has an opportunity to protest the assessment to the board of review.”

— Iowa Code § 445.1(3) — 1 case

Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002). “See Iowa Code § 445.1 (3) (1995) (“ ‘County system’ means a method of data storage and retrieval as approved by the auditor of state-”).”

— Iowa Code § 445.1(4) — 2 cases

Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). “§ 445.1(4). After the property is valued, the taxpayer has an opportunity to protest the assessment to the board of review.”

— Iowa Code § 445.1(6) — 2 cases

No Boundry, LLC v. Cornell Hoosman (Iowa Ct. App. 2020). “Section 445.1(6) defines “person with a legal disability” as “a minor or a person of unsound mind.”

No Boundry, LLC v. Brandi Smithson (Iowa Ct. App. 2023). “§§ 445.1(6), 447.7(2)(a) (2021). While the old version of the statute provides a right of redemption to minors or persons of unsound mind and the new version provides the right to a person with a legal disability, the meaning of a “person with a legal disability” within the new…”

— Iowa Code § 445.1(7) — 1 case

Hiskey v. Maloney, 580 N.W.2d 797 (Iowa 1998). “The treasurer responds to the Hiskeys’ arguments by urging that the language of section 445.1(7) that states the right to recover delinquent taxes includes all taxes and fees due on a parcel suggests an intention to establish personal liability for all delinquent taxes on a…”

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