1. Immediately after the expiration of ninety days from the date of completed service of the notice provided in section 447.12, the county treasurer shall make out a deed for each parcel sold and unredeemed upon the return of the certificate of purchase and payment of the appropriate deed and recording fees by the purchaser. The treasurer shall record the deed with the county recorder prior to delivering the deed to the purchaser. The treasurer shall receive twenty-five dollars for each deed made by the treasurer, and the treasurer may include any number of parcels purchased by one person in one deed, if authorized by the treasurer.
2. The tax sale certificate holder shall return the certificate of purchase and remit the appropriate deed issuance fee and recording fee to the county treasurer within ninety calendar days after the redemption period expires. The treasurer shall cancel the certificate for any tax sale certificate holder who fails to comply with this subsection. This subsection does not apply to certificates held by a county. This subsection is applicable to all certificates of purchase issued before, on, or after July 1, 1997. Holders of certificates of purchase that are outstanding on July 1, 1997, shall return the certificate of purchase and remit the appropriate deed issuance fee to the county treasurer within ninety calendar days from that date. [C51, §503, 504; R60, §781, 782; C73, §895; C97, §1442; C24, 27, 31, 35, 39, §7284; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.1] 91 Acts, ch 191, §100; 97 Acts, ch 121, §24; 2000 Acts, ch 1085, §6; 2019 Acts, ch 24, §53 Referred to in §331.552, 420.241, 446.19A Acquisition of title by municipal corporations, chapter 569 \n
Notes of Decisions
City of Waterloo v. Bainbridge, 749 N.W.2d 245 (Iowa 2008).
· cites it 2× “§ 448.1. The holder of the tax certificate also has a lien on the property, which is superior to all liens except those of the state.”
Tax 58 v. Froehle (In Re Froehle), 286 B.R. 94 (8th Cir. BAP 2002).
· cites it 2× “” See Iowa Code § 448.1 . If the certificate is not returned within ninety days of the expiration of the redemption period, the treasurer shall cancel the certificate.”
Dohrn v. Mooring Tax Asset Grp., L.L.C., 743 N.W.2d 857 (Iowa 2008).
· cites it 4× “§ 448.1. However, before the county treasurer may issue a tax deed, the certificate holder is required to provide notice of the expiration of the right of redemption to “the person in possession of the parcel” and “the person in whose name the parcel is taxed.”
Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002).
“§ 448.1. Chapter 448 sets out the procedure for the issuance of a deed.”
In Re Donovan, 266 B.R. 862 (Bankr. S.D. Iowa 2001).
· cites it 2× “Iowa Code § 448.1 . In Iowa, the tax title is original not derivative.”
City of Muscatine v. Northbrook P'ship Co., 619 N.W.2d 362 (Iowa 2000).
· cites it 2× “37 (stating that county treasurer’s duty to cancel tax sale certificate if no action is taken by holder to obtain a tax deed within three years following tax sale does not apply to certificates of purchase at tax sale held by a county); Iowa Code § 448.1 (unnum. para. 1, added…”
Currington Ex Rel. Sanford v. Black Hawk Cnty., 184 N.W.2d 675 (Iowa 1971).
· cites it 4× “Defendant county filed a motion to dismiss the petition, relying upon the doctrine a tax sale purchase acquires no title in or right to the property until a deed is executed, delivered, and recorded pursuant to section 448.1 and 448.3, The Code. Defendant’s motion was sustained…”
Bennett v. Bowers, 28 N.W.2d 618 (Iowa 1947).
· cites it 2× “Appellant’s principal claim as to the invalidity of the tax deed is based upon the claim that the tax deed was issued without the return of the certificate of purchase as required by section 448.1, Code of 1946. Here the appellant is faced with *710 the provision of section 448.”
Burks v. Hedinger, 167 N.W.2d 650 (Iowa 1969).
“No redemption having been made within the 90-day period, the Polk County Treasurer issued the tax deed to defendant January 27, 1967, as provided by Code sections 448.1, 448.2. Plaintiff’s petition in this action was filed September 28, 1967 and trial was held April 8, 1968.”
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.