Stocks of goods.

  1. Law
  2. Iowa Code
  3. LOCAL GOVERNMENT
  4. SPECIAL CHARTER CITIES
  5. Stocks of goods.

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420.233 Stocks of goods.

Taxes upon stocks of goods and merchandise shall be a lien thereon, and shall continue a lien thereon when sold in bulk, and may be collected from the owner, purchaser, or vendee, but the property of the seller thereof shall be first exhausted for the payment.

[C97, §1015; C24, 27, 31, 35, 39, §6882; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.233]


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