Iowa § 99.28 - 99.28 Certification and payment of mulct tax.
Full text of Iowa Iowa Code § 99.28 — 99.28 Certification and payment of mulct tax., with citation guidance and answers to common questions.
§ 99.28. 99.28 Certification and payment of mulct tax.
The clerk of said court shall make and certify a return of the imposition of the mulct tax forthwith to the county auditor, who shall enter the same as a tax upon the property, and against the persons upon which or whom the lien was imposed, as and when the other taxes are entered, and the same shall be and remain a lien on the land upon which such lien was imposed until fully paid. Any such lien imposed while the tax books are in the hands of the auditor shall be immediately entered in the tax books. The payment of the mulct tax shall not relieve the persons or property from any other penalties provided by law. [SS15, §4944-h8; C24, 27, 31, 35, 39, §1614; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.28] 2016 Acts, ch 1073, §24 Referred to in §331.512, 602.8102(24) Wed Dec 10 22:36:57 2025 Iowa Code 2026, Section 99.28 (18, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 99.28
What does Iowa Code § 99.28 cover?
Section 99.28 ("99.28 Certification and payment of mulct tax.") 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 § 99.28?
A common citation format is "Iowa Code § 99.28" (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 § 99.28 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.