Tax Sale
When is the annual tax sale held?
3rd Monday in June
Iowa Code 446.7
Does the Board of Supervisors have the authority to suspend Special Assessments?
Yes
Iowa Code 427.8 or 427.9
According to the Iowa Code, who is responsible for delivering the tax list to the County Treasurer?
The County Auditor
Iowa Code 443.4
When someone wants to move a MH, what do they need from the Treasurer's Office?
Tax Clearance
Iowa Code 435.24
In what months do counties receive the Homestead Credit?
November & March
Iowa Code 425.1 (3)
The intent of the May 1st delinquent notices is to provide notice of what three things?
The date, time & place of the annual tax sale.
Iowa Code 446.9
What is the deadline for filing all types of new specials to the treasurer for collection with the September payment?
May 31st
Iowa Code 384.65
If tax was omitted on a parcel, how long does the Treasurer have to assess taxes for that parcel?
Two Years
Iowa Code 443.15
If someone wants to move a MH in July-are they required to pay any taxes first?
Yes, if located in a mobile home park and even if tax statements have not been mailed.
Iowa Code 435.24
For the 2021 tax year, how old do you have to be to be eligible for a tax freeze?
70 or older
Code 425.17 (2)(a)(3) Admin Rule 701-73
Does the code require May 1st delinquent notices to be sent by certified mail?
No, by regular mail.
Iowa Code 446.9
True or False, snow removal/mowing charges can be certified even if ownership changes?
True
Iowa Code 364.12 does not prohibit the certification as 384.84 (4) does for rates and charges.
If a tax was collected erroneously, how long does the tax payer have to make a claim for refund?
Two Years from the due date of the taxes to be refunded.
Iowa Code 445.60
Can a mobile home be converted to real estate if the title has open lien?
No
Iowa Code 435.26B
Name two of the four months in which counties do not receive any state credits.
January, February, April & May
Does Iowa Code require bidders register to bid at the tax sale?
Yes
Iowa Code 446.16
If a rate or charge is filed with a Treasurer after ownership has changed, what alternative does the City have?
The City may certify the charges against any other property located in the state and owned by the account holder in whose name the rates/charges were incurred.
Iowa Code 384.84 (4)(a)(3)
When is the County Treasurer required to provide a receipt to a taxpayer for taxes paid?
If payment is made in cash.
Iowa Code 445.5 (6)
How many mobiles homes on a piece of land constitutes a mobile home park?
Three
Iowa Code 435.1 (6)
How old must an individual be to qualify for a low income mobile home tax credit?
23
Iowa Code 435.22 (1)(b)
Can a County Treasurer legally require guranteed funds for Tax Sale redemptions?
Yes
Iowa Code 331.553 (3)
A special assessment must exceed _____________ dollars to be eligible for annual installments.
$500.00
Iowa Code 384.60 (1)(b)
Who has the authority to waive interest/penalty on taxes?
The Board of Supervisors Iowa Code 331.301 (13)
How do you calculate the mobile home tax on a new home located in a mobile home park?
$0.20 per square foot
Iowa Code 435.22 (1)(a)
Which credit applies to land used for agricultural or horticultural purposes and requires the owner be actively engaged in farming the land?
Family Farm Credit
Iowa Code 425A