Iowa Code 420.236 – Payment refused — receipt made conclusive
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The council may provide by ordinance:
1. That a person shall not be permitted to pay taxes of any one year until the taxes for the previous years are first paid.
Terms Used In Iowa Code 420.236
- Council: means the governing body of a city. See Iowa Code 362.2
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Ordinance: means a city law of a general and permanent nature. See Iowa Code 362.2
- Person: means an individual, firm, partnership, domestic or foreign corporation, company, association or joint stock association, trust, or other legal entity, and includes a trustee, receiver, assignee, or similar representative thereof, but does not include a governmental body. See Iowa Code 362.2
- property: includes personal and real property. See Iowa Code 4.1
- year: means twelve consecutive months. See Iowa Code 4.1
2. That the receipt contemplated in section 420.235 shall be conclusive evidence that all taxes and the costs of every kind against the property described in such receipt are paid to the date of such receipt.
3. That for any failure or neglect on the part of the collector, or on the part of anyone acting as collector, the collector or the collector’s surety shall be liable to an action on the collector’s official bond for damages sustained by any person or the city for such neglect.