A bill for an act relating to tax and special assessment collections for buildings or improvements erected on land owned by another person.

Summary

The bill changes Iowa law so that when a person builds a residential structure worth $20,000 or more on land they do not own, the county can collect overdue taxes and special assessment balances against that building. The county must first send a notice to the landowner before starting collection. It does not affect non‑residential buildings or structures valued under $20,000.

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