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Office of the Revisor of Statutes

272.14 TRANSFER OF UNDIVIDED INTEREST.
Upon presentation of a deed or other instrument conveying an undivided part of a parcel
of land, and upon payment of an equivalent proportional part of the taxes delinquent thereon,
according to the records of the county auditor the county auditor shall endorse a certificate
thereon, as prescribed in section 272.12. Delinquent taxes are those taxes deemed delinquent
under section 279.02.
History: (2213) RL s 987; 1971 c 63 s 2; 1986 c 444