Iowa § 445.32 - 445.32 Liens on buildings or improvements.
Full text of Iowa Iowa Code § 445.32 — 445.32 Liens on buildings or improvements., with citation guidance and answers to common questions.
§ 445.32. 445.32 Liens on buildings or improvements.
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 provided 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 Fri Dec 12 20:27:37 2025 Iowa Code 2026, Section 445.32 (20, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 445.32
What does Iowa Code § 445.32 cover?
Section 445.32 ("445.32 Liens on buildings or improvements.") 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 § 445.32?
A common citation format is "Iowa Code § 445.32" (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 § 445.32 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.