Iowa Code 468.51 – Lien of tax

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Lien: A claim against real or personal property in satisfaction of a debt.
state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1

Such taxes shall be a lien upon all premises against which they are assessed as fully as taxes levied for state and county purposes.