Iowa Code

Iowa Code § 445.4 (2026)

Statutes applicable — attachment — damages

✓ current as of July 2026

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1. Chapter 639 is applicable to proceedings instituted by a county treasurer under section 445.3, and a writ of attachment shall be issued upon the treasurer complying with the provisions of chapter 639, for taxes, whether due or not due, except that a bond shall not be required from the treasurer or county in such cases, but the county shall be liable for damages only, as provided by section 639.14. The county attorney, upon request of the treasurer, shall assist in prosecution of actions authorized in this section.

2. This section is remedial and shall apply to all delinquent taxes included in a tax sale certificate of purchase issued to a county. Upon assignment of a county-held tax sale certificate, this section shall not apply to the assignee. [S13, §1452-b; C24, 27, 31, 35, 39, §7187; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.4] 91 Acts, ch 191, §29; 95 Acts, ch 57, §13; 2019 Acts, ch 24, §104 Referred to in §435.24, 445.3, 445.32, 445.36A, 446.20, 631.1 \n

Notes of Decisions

Cited in 1 case, 1998–1998 · leading case: Hiskey v. Maloney, 580 N.W.2d 797 (Iowa 1998).

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Hiskey v. Maloney, 580 N.W.2d 797 (Iowa 1998). · cites it 2× “Collection of the judgment may then be initiated as provided in section 445.4. The county attorney shall, upon request of the county treasurer, assist in prosecution of action authorized under this section and sections 445.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.