2025 Session Last amended: 2009 session

§ 84A.53 — Receipts Not Credited to Consolidated Account

Plain-Language Summary

Tax money collected before April 19, 1949, goes to the general fund, not the consolidated account. Money from selling tax-forfeited conservation land is split between a land acquisition account and county payments.

Practical Notes
This section draws a line at April 19, 1949. Money collected before that date under this chapter goes to the general fund and is used last for county payments. Proceeds from selling tax-forfeited land in conservation areas are divided between future land purchases and county distributions.