Effective 28 Aug 1995
249.949. Assessment to be a lien on property. — An assessment authorized under the provisions of sections 249.925 to 249.955 shall be a lien, from the date of the assessment, on the property against which it is assessed on behalf of the city or county assessing the same to the same extent as a tax upon real property.
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(L. 1995 H.B. 88 § 16)
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