Iowa Code 446.35 – Assessment to wrong person
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Terms Used In Iowa Code 446.35
- Owner: means any of the following:a. See Iowa Code 425A.2
- Sale: means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. See Iowa Code 453A.42
A sale of a parcel through tax sale is not invalid if taxed in any other name than that of the rightful owner, if it is in other respects sufficiently described.