Iowa Code

Iowa Code § 445.36 (2026)

Payment — installments

✓ current as of July 2026

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1. The taxes which become delinquent during the fiscal year are for the previous fiscal year.

2. A demand of taxes is not necessary, but every person subject to taxation shall attend at the office of the county treasurer and pay the taxes either in full, or one-half of the taxes before September 1 succeeding the levy, and the remaining half before March 1 following. This subsection does not apply to special assessments, or rates or charges.

3. If an installment of taxes, or an annual payment in the case of special assessments, or payment in full in the case of rates or charges, is delinquent and not paid as of November 1 of the fiscal year in which the amounts are due, the treasurer shall notify the taxpayer of the delinquency and the due date for the second installment. Failure to receive notice is not a defense to the payment of the total amount due. [C51, §492; R60, §756; C73, §857; C97, §1403; C24, 27, 31, 35, 39, §7210; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.36] 89 Acts, ch 214, §3; 91 Acts, ch 191, §43; 98 Acts, ch 1107, §26; 2002 Acts, ch 1043, §5; 2006 Acts, ch 1070, §21; 2011 Acts, ch 109, §3 Referred to in §435.24 \n

Notes of Decisions

Cited in 5 cases, 1961–2006 · 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 2× “Section 445.36, Code of Iowa 1958, I.C.A.”

Presidential Realty Corp. v. Bridgewood Realty Investors, 498 N.W.2d 694 (Iowa 1993). · cites it 2× “See Iowa Code § 445.36 . The taxes may, however, be paid in installments, with said installments not becoming delinquent until October 1 and April 1.”

Am. Nat'l Ins. v. Smith, 197 F. Supp. 479 (N.D. Iowa 1961). · cites it 2× “Section 445.36, Code of Iowa 1958, I.C.A.”

Reeder v. City of Cedar Rapids, 201 N.W.2d 71 (Iowa 1972). · cites it 2× “28, The Code, these taxes were a lien upon the real estate even though under section 445.36, The Code, the second half was payable any time before September 1, 1969.”

Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006). “§§ 445.36–.37. If the taxes remain delinquent, the treasurer must offer the parcel at the annual tax sale.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.