Iowa Admin. Code r. 701-9.3
Current through Regsiter Vol. 46, No. 26, June 12, 2024
The notice of lien is filed with the county recorder to establish a priority interest in assets of the taxpayer for unpaid tax, penalty, and interest and to provide constructive notice of an unpaid tax liability as a matter of public record.
Iowa Admin. Code r. 701-9.3