Escrow & Title

In Iowa, property taxes become a lien on real property:

AOnly after the owner is notified of delinquency
BOn January 1 of each year as a statutory lien, prior to recording of any private lien✓ Correct
COnly when recorded with the county recorder
DAt the time the property is transferred

Explanation

Iowa property taxes become a lien on real property automatically by operation of law on January 1 of each year. This statutory lien has priority over private liens (such as mortgages) regardless of when those private liens were recorded.

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