PARTIAL DEFERRED TAXATION AND RECAPTURE OF TAX
- Section 361A.265 - Prepayment of deferred taxes; estimate of taxes due; appeal by owner; conversion to higher use after secured tax roll has been closed
- Section 361A.270 - Owner to notify assessor of cessation of agricultural or open-space use or conversion to higher use; survey of portion of parcel converted to higher use
- Section 361A.271 - Assessor to give owner notice of determination; contents of notice
- Section 361A.273 - Appeal from determination or valuations
- Section 361A.277 - Determination of taxable value when property converted to higher use
- Section 361A.280 - Payment of deferred tax when property converted to higher use
- Section 361A.283 - Period for assessment of deferred tax; penalty for failure of owner to provide assessor with required notice
- Section 361A.286 - Lien for deferred tax and penalty
- Section 361A.290 - Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes