TAXATION

  Grantee serves owner, 75.28

Occupational taxes:

  Fail to settle timely, 74.31

  Settlement of, 74.25, 74.30

Optional methods, VIII, 1

Other states, reciprocity, 757.47

Owner:

  Action to recover land conveyed by tax deed:

  Condition precedent, 75.285

  Limitation, 75.27, 75.28, 75.29

  When barred, 75.30

  Barred, action by county, 75.39 to 75.52

  Liability for taxes and costs, 74.53

  Lienholder has remedies of, 74.79

  Notified:

  Tax certificate issued, 74.59

  Tax deed application, 75.12

  Occupy dwelling:

  Defer foreclosure of tax certificate, 75.195

  Defer foreclosure of tax deed, 75.521

  Defer tax deed, 75.143

  Records certificate of tax deed cancellation, 75.23

  Recover land conveyed to state, 75.63

  Recover taxes from adverse possessor, 75.144

  Repurchase tax-deeded lands, may get preference, 75.35

  Tax-deed void if taxes paid without notice of deed, 75.26

  Tax-deeded land sold, receive excess proceeds, 75.36

  Unknown, barred by action, 75.50

Payment of taxes:  
Generally 74.11 to 74.21

  Advance payment, 74.13

  Authorized city, 74.87

  Conveyance, grantor, grantee, 74.15

  Deferral:

  Definitions, 234.622

  Eligibility, 234.623

  Loans, funding, 234.626

  Program operation, 234.625

  Purpose of law, 234.621

  Transfer of interest, 234.624

  Escrow account pays, 74.21

  Instalments, 74.11, 74.12, 74.13

  Delinquent, 74.49

  Settlement with other taxing jurisdictions, 74.30

  Lienholder pays, lien increases, 74.77

  Mailed, timeliness, 74.69, 75.002

  Woodland tax law, 77.16 (6)

Penalties:

  Delinquent taxes, 74.47

  Redemption:

  Disposition of, 75.05

  Notice not published, 75.07

  Settlement not timely, 74.31

  Waste on lands subject to tax certificate, 75.375

Personal jurisdiction, grounds for, 801.05 (9)

Personal property taxes:

  Charge back, subsequent distributions, 74.42

  Defined as general property taxes, 74.01

  Delinquent, action to recover, 70.20, 74.55

  Owner without possession liable for, 70.20

  Payment in advance when business ceases, 74.13

  Payment in full only, 74.11, 74.12

  Seller-buyer liability, 74.15

  Settlement of, 74.23 to 74.31

  Tax bill, 74.09

Publication, see Notice, under this subhead

Reassessment:

  Action to set aside tax certificate, 75.62

  Court-ordered, 74.39, 75.54, 75.55

Receipts:

  Delinquent taxes discharged, 74.51

  Redemption, 75.04

  Tax, 74.19

  Tax certificate canceled, 75.61

  Treasurer pays county treasurer, 74.71

Redemption, 75.01

  Costs of notice included, 75.12

  Distribution of funds, 75.05

  Foreclosure of tax lien, 75.521

  Minor or mentally incompetent, 75.03

  Notice:

  Mistake, period extended, 75.10, 75.14

  Posted, 75.09

  Printer compensated, 75.11

  Published, 75.07

  Receipt and tax certificate, 75.04

  Tax certificate, action to set aside, 75.64

Redemption period, see Time, under this subhead

Refund, see Rescission or refund of taxes, under this subhead

Rental property, occupant or tenant recovers taxes paid, 74.73