Iowa Code

Iowa Code § 445.32 (2026)

Liens on buildings or improvements

✓ current as of July 2026

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If a building or improvement is erected or made by a person other than the owner of the land on which the building or improvement is located, as provided for in section 428.4, the taxes on the building or improvement are and remain a lien on the building or improvement from the date of levy until paid. If the taxes on the building or improvement become delinquent, as

Tue Dec 09 22:11:19 2025 Iowa Code 2026, Chapter 445 (36, 1) 7 TAX COLLECTION, §445.36A\n\nprovided in section 445.37, the county treasurer shall collect the tax as provided in sections 445.3 and 445.4. This section does not apply to special assessments, or rates or charges. [S13, §1400; C24, 27, 31, 35, 39, §7206; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.32] 91 Acts, ch 191, §42; 97 Acts, ch 158, §41 Referred to in §445.3\n\n 445.33 through 445.35 Reserved.

Notes of Decisions

Cited in 1 case, 1952–1952 · leading case: Cummings v. Hunt, 56 N.W.2d 8 (Iowa 1952).

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Cummings v. Hunt, 56 N.W.2d 8 (Iowa 1952). · cites it 2× “In the Linn County case property involved in the tax controversy was a building taxed as personal property, section 7206, Code, 1935 (now section 445.32, Code, 1950), and a stock of goods and equipment of a restaurant operated in said building, section 7205, Code, 1935 (now…”

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