Iowa Code § 445.54
Current through March 29, 2024
The county treasurer forwarding and the one receiving said abstract shall each keep a record of it, and, upon receipt and filing in the office of the treasurer to whom sent, it shall have the effect of a levy of taxes in that county, and the collection shall proceed in the same manner as in the collection of other taxes.
Iowa Code § 445.54
91 Acts, ch 191, §50