State Codes and Statutes
Statutes > Iowa > Title-10 > Subtitle-4 > Chapter-453a > 453a-27 453A.27 VENUE OF ACTIONS TO COLLECT. Venue of any civil proceedings filed under the provisions of this chapter to collect the taxes, fees, and penalties levied herein shall be in a court of competent jurisdiction in Polk county, or in any court having jurisdiction.
Section History: Early Form [C39, § 1556.22; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.27]
Section History: Recent Form C93, § 453A.27