Iowa § 427.12 - 427.12 Suspended tax record.
Full text of Iowa Iowa Code § 427.12 — 427.12 Suspended tax record., with citation guidance and answers to common questions.
§ 427.12. 427.12 Suspended tax record.
1. The county treasurer shall maintain within the county system, as defined in section 445.1, the official record of suspended taxes, special assessments, and rates or charges, the collection of which has been suspended by order of the board of supervisors. The record shall include, but is not limited to, the following information: a. A governmental or platted description of the parcel on which the tax, special assessment, rate, or charge has been levied or on which it is a lien. b. The name of the owner of the parcel. c. The amount and year of the tax, special assessment, rate or charge. d. The date the suspension was ordered. 2. The county system, as defined in section 445.1, shall be such that all entries of taxes, special assessments, rates, or charges against the parcel shall be separate from the entry of taxes, special assessments, rates, or charges against all other parcels. 3. If a suspended tax, special assessment, or rate or charge in the county system is paid, or subsequently abated, the treasurer shall enter in the county system a notification of payment or abatement. 4. When a suspension ordered by the board of supervisors for any reason provided by law, has been entered in the county system, the entry, on and after its date, is a lien and shall serve as notice of a lien in accordance with section 445.10. [C31, 35, §6952-d1; C39, §6952.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.12] 84 Acts, ch 1219, §35; 91 Acts, ch 191, §24; 2011 Acts, ch 25, §143 Referred to in §331.559, 445.1, 447.9 For definitions applicable to this section, see §445.1 Fri Dec 12 20:22:20 2025 Iowa Code 2026, Section 427.12 (24, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 427.12
What does Iowa Code § 427.12 cover?
Section 427.12 ("427.12 Suspended tax record.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 427.12?
A common citation format is "Iowa Code § 427.12" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 427.12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.