Contracts

Iowa's contract of sale (purchase agreement) typically specifies which party is responsible for prorating the property taxes at closing?

AAlways the buyer
BThe party specified in the purchase agreement, typically the seller for taxes accrued through the closing date✓ Correct
CAlways the listing broker
DThe county treasurer

Explanation

Iowa purchase agreements typically specify that property taxes are prorated as of the closing date, with the seller responsible for taxes accrued through closing (since Iowa taxes are paid in arrears, the seller credits the buyer at closing for their share of the current year's taxes).

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