Iowa Code § 24.10

Levies void
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The verified proof of the publication of the notice under section 24.9 shall be filed in the office of the county auditor and preserved by the auditor. A levy shall not be valid unless and until such notices are published, mailed, and filed. However, failure of an owner or taxpayer to receive a statement under section 24.2A shall not invalidate a levy. 2023amendment appliestopoliticalsubdivisionbudgetsforfiscalyearsbeginningonorafterJuly1,2024;2023Acts,ch71,§98

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