Iowa Admin. Code r. 701-9.3

Current through Register Vol. 47, No. 8, October 30, 2024
Rule 701-9.3 - Purpose of filing

The notice of lien is filed with the county recorder to establish a priority interest in assets of the taxpayer for unpaid tax, penalty, and interest and to provide constructive notice of an unpaid tax liability as a matter of public record.

Iowa Admin. Code r. 701-9.3