Iowa Admin. Code r. 701-23.2
Current through Register Vol. 47, No. 13, December 25, 2024
Property may be seized and sold to satisfy unpaid taxes, delinquent liabilities owed to the state, and liabilities collected by the state. A homestead may be sold to satisfy delinquent taxes collected under Iowa Code section 422.26 and any other similar section, with the written authorization of the director. However, a homestead will not be sold for collection of any other liability owed to or collected by the state other than taxes unless specifically authorized by statute.
This rule is intended to implement Iowa Code sections 421.17 and 422.26 and chapters 626 and 642.
Iowa Admin. Code r. 701-23.2
ARC 7835C, IAB 4/17/24, effective 5/22/24