Iowa Code » Chapter 445 — TAX COLLECTION
Iowa Code

Iowa Code § 445.28 (2026)

Tax lien

✓ current as of July 2026
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Taxes upon a parcel are a lien on the parcel against all persons except the state. However, taxes upon the parcel are a lien on the parcel against the state and a political subdivision of the state which is liable for payment of taxes as a purchaser under section 427.18. [C51, §495; R60, §759; C73, §853, 865; C97, §1400; S13, §1400; C24, 27, 31, 35, 39, §7202; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.28] 91 Acts, ch 191, §40

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445.29 Reserved.

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Notes of Decisions
Cited in 11 cases, 1961–2019 · leading case: City of Waterloo v. Bainbridge, 749 N.W.2d 245 (Iowa 2008).
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City of Waterloo v. Bainbridge, 749 N.W.2d 245 (Iowa 2008). · cites it 18× “” Iowa Code § 445.28 . A similar provision has appeared in our Code since 1851.”
Merv E. Hilpipre Auction Co. v. Solon State Bank, 343 N.W.2d 452 (Iowa 1984). · cites it 6× “Thus the tax statement prepared by the treasurer for the first half of the taxes due on September 30, 1981, listed 218 Associates as the taxpayer. The trial court took the position that even though there was a title change, taxes are levied on the property rather than upon the…”
Matter of Simmons, 86 B.R. 160 (Bankr. S.D. Iowa 1988). · cites it 2× “Section 506(a) also states that “[s]uch value shall be determined in light of the purpose of the valuation and of the proposed disposition or use of such proper-ty_” Determining the extent of a secured creditor’s lien involves deducting the amount of debt secured by senior…”
In Re Donovan, 266 B.R. 862 (Bankr. S.D. Iowa 2001). · cites it 2× “Iowa Code § 445.28 . Each year, on the third Monday of June, the county treasurer offers all parcels with delinquent taxes at public sale.”
Laubersheimer v. Huiskamp, 152 N.W.2d 625 (Iowa 1967). · cites it 2× “Section 445.28. Personal property taxes are the personal obligation or liability of the owner, Ogden v.”
United States v. 3 Parcels of Land in Woodbury Cnty., 198 F. Supp. 529 (N.D. Iowa 1961). · cites it 2× “Section 445.28, Code of Iowa 1958, I.C.A.”
Barker's Inc. v. B.D.J. Dev. Co., 308 N.W.2d 78 (Iowa 1981). “The sections of the latter Code are substantially intact in sections 445.28 to 445.32 of the Code of 1979.”
City Of Waterloo Vs. Lee Bainbridge, Irene Bainbridge, Ronald Wood, & Joyce Wood (Iowa 2008). · cites it 14× “” Iowa Code § 445.28 . A similar provision has appeared in our Code since 1851.”
Reeder v. City of Cedar Rapids, 201 N.W.2d 71 (Iowa 1972). · cites it 2× “Under section 445.28, The Code, these taxes were a lien upon the real estate even though under section 445.”
City Of Waterloo Vs. Jean Marie Burch F/k/a Jean Marie Perry, Mark A. Perry, Chase Home Fin., Deutsche Bank Nat'l Trust Co., Advanta (Iowa 2008). · cites it 2× “10A(5) overrides the lien created by section 445.28 of the Iowa Code. Id. at 249 .”
Fansteel Foundry Corp. (Bankr. S.D. Iowa 2019). “§ 445.28 (2009); Merv E. Hilpipre Auction Co.”
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