Iowa Code 420.233 – Stocks of goods
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Iowa Code 420.233
- Lien: A claim against real or personal property in satisfaction of a debt.
- property: includes personal and real property. See Iowa Code 4.1
Taxes upon stocks of goods and merchandise shall be a lien thereon, and shall continue a lien thereon when sold in bulk, and may be collected from the owner, purchaser, or vendee, but the property of the seller thereof shall be first exhausted for the payment.