Iowa Code » Chapter 445 — TAX COLLECTION
Iowa Code

Iowa Code § 445.30 (2026)

Lien between vendor and purchaser

✓ current as of July 2026
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As against a purchaser, tax liens attach to a parcel on and after June 30 in each year. [C97, §1400; S13, §1400; C24, 27, 31, 35, 39, §7204; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.30] 91 Acts, ch 191, §41

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445.31 Reserved.

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Notes of Decisions
Cited in 4 cases, 1961–1984 · leading case: United States v. 3 Parcels of Land in Woodbury Cnty., 198 F. Supp. 529 (N.D. Iowa 1961).
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United States v. 3 Parcels of Land in Woodbury Cnty., 198 F. Supp. 529 (N.D. Iowa 1961). · cites it 31× “” Section 445.30, Code of Iowa 1958, I.C.A.”
Swift v. White, 129 N.W.2d 748 (Iowa 1964). · cites it 6× “These paragraphs are in conformity with section 445.30, Code of Iowa, 1958, 1962, “As against a purchaser, such liens shall attach to real estate on and after the thirty-first day of December in each year.”
Merv E. Hilpipre Auction Co. v. Solon State Bank, 343 N.W.2d 452 (Iowa 1984). · cites it 2× “Therefore, at the time the levy was made in March of 1981, the property was listed in all of the county offices under Long; however, when the lien attached on July 1, 1981, Iowa Code section 445.”
In Re Est. of Luke, 184 N.W.2d 42 (Iowa 1971). · cites it 2× “See The Code 1966, Section 445.30; United States v. 3 Parcels of Land in Woodbury Co.”
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