City of Waterloo v. Bainbridge
Supreme Court of Iowa
1Opinion of the Court
WIGGINS, Justice.
A purchaser of a tax sale certificate appeals a district court order eliminating its tax lien on property to which the city obtained title under Iowa Code section 657A.10A (2005). We affirm the judgment of the district court because we agree section 657A.10A(5) defeats the certificate holder’s lien.
I. Background Facts and Proceedings.
Pursuant to Iowa Code section 657A.10A, the City of Waterloo filed a petition in May 2006 requesting ownership of an abandoned piece of property located in Waterloo. HLS U.S. Bank had an interest in the property because it purchased the tax sale…
2Cases cited17 opinions
- Auen v. Alcoholic Beverages Division of Iowa Department of CommerceSupreme Court of Iowa · 2004
- Carolan v. HillSupreme Court of Iowa · 1996
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- State Ex Rel. Turner v. LimbrechtSupreme Court of Iowa · 1976
- Baldwin v. City of WaterlooSupreme Court of Iowa · 1985
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