To collect taxes certified for all real estate, mobile homes,  special assessments, utilities Process Iowa Property Tax Credit Claims for senior citizens or disabled persons Pursue collection of tax liens by ordinary lawsuit or by proceeding to the taking of the tax sale deed Prepare for publishing a newspaper notice of tax sale, 

Conduct annual and adjourned tax sales Send notice of delinquent taxes to taxpayers with outstanding taxes as of February 1 Send notice of annual tax sale no later than May 1, Process tax sale redemptions

Property taxes may be paid in two installments.

The first half is due September 1 and becomes delinquent October 1;

The second half is due March 1 and becomes delinquent April 1.

Delinquent interest accrues at the rate of 1.5% per month, rounded to the nearest dollar with a minimum of a dollar.

Payments for redemption from tax sale must be paid by guaranteed funds.

The rate of interest required by Iowa law to be paid in a redemption is 2% per month.

The law requires that a notice be sent to property owners who have outstanding taxes as of February 15. 

The notification explains that under Iowa law, it is important for property owners to pay taxes and special assessments when they are due in order to avoid the tax sale.

Iowa law also requires that a notice of the annual tax sale shall be mailed not later than May 1 to the person in whose name the parcel subject to sale is taxed.

In compliance with this law, a Delinquent Tax Statement and Tax Sale Notice is mailed in April to provide proper notice of the pending tax sale. 

Delinquent taxes as of May 1 are assessed a publication fee and must be advertised for sale at the annual tax sale in June.