2025 Session
Last amended: 1983 session
§ 281.25 — Titles to Be Held in Trust by the State
Plain-Language Summary
The state holds tax-forfeited land in trust for all the local taxing districts that were owed taxes on it.
281.25 TITLES TO BE HELD IN TRUST BY THE STATE.
Except as otherwise provided by law, the title to every parcel of land acquired by the state shall be held by the state in trust for the respective taxing districts interested in the taxes, assessments, penalties, interest, and costs accrued against such parcel at the time of such acquisition in proportion to the respective interests of such taxing districts therein.
History:
(2164-14) 1935 c 278 s 10; 1983 c 342 art 15 s 27
History: History: (2164-14) 1935 c 278 s 10; 1983 c 342 art 15 s 27
Practical Notes
Revenue from forfeited land is shared among the county, city, school district, and other taxing bodies.