§ 137b.91. Liens for nonpayment of roll-back taxes.
The county can refer a claim for unpaid roll-back taxes and interest to the countys tax claim bureau, and take other actions necessary to cause a lien to be placed on the land for the value of the roll-back taxes and interest and other administrative and local court costs. The lien can be collected in the same manner as other lien-debts on real estate.
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