Iowa Code

Iowa Code § 446.19 (2026)

County or city as purchaser

✓ current as of July 2026

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1. When a parcel is offered at a tax sale under section 446.18, and no bid is received, or if the bid received is less than the total amount due, the county in which the parcel is located, through its county treasurer, shall bid for the parcel a sum equal to the total amount due. Money shall not be paid by the county or other tax-levying or tax-certifying body for the purchase, but each of the tax-levying and tax-certifying bodies having any interest in the taxes shall be charged with the total amount due the tax-levying or tax-certifying body as its just share of the purchase price.

2. This section does not prohibit a governmental agency or political subdivision from bidding at the sale for a parcel to protect its interests. When a bid is received from a city in which the parcel is located, money shall not be paid by the city, but each of the tax-levying\n\nTue Dec 09 22:11:18 2025 Iowa Code 2026, Chapter 446 (28, 0) §446.19, TAX SALES 6\n\nand tax-certifying bodies having any interest in the taxes shall be charged with the total amount due the tax-levying or tax-certifying body as its just share of the purchase price. [C27, 31, 35, §7255-b1; C39, §7255.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.19] 91 Acts, ch 191, §71; 92 Acts, ch 1163, §86; 95 Acts, ch 57, §18 Referred to in §331.361, 445.3, 445.16, 446.7, 446.20, 446.21, 447.1, 459.505, 459.506 Acquisition of title by municipal corporations, chapter 569 \n

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 2000–2022 · leading case: Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006).

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Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). · cites it 5× “§ 446.19. In this way, the treasurer becomes the purchaser, and receives a tax sale certificate.”

Robinson v. Fremont Cnty., 744 N.W.2d 323 (Iowa 2008). · cites it 6× “Iowa Code § 446.19 . Under this statute, the county became the default holder of the tax certificates to the three parcels owned by the Barretts because there were no bids.”

Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002). · cites it 2× “Iowa Code § 446.19 . However, the county is not actually required to pay the county treasurer for the purchase.”

City of Muscatine v. Northbrook P'ship Co., 619 N.W.2d 362 (Iowa 2000). · cites it 2× “That section provides in part: If the [county] board [of supervisors] or [city] council determines that any property located on a parcel purchased by the county or city pursuant to section 446.19 requires removal, dismantling, or demolition, the board or council shall, at the…”

Sam Robinson Vs. Fremont Cnty., Iowa (Iowa 2008). · cites it 6× “Iowa Code § 446.19 . Under this statute, the county became the default holder of the tax certificates to the three parcels owned by the Barretts because there were no bids.”

Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006). · cites it 5× “§ 446.19. In this way, the treasurer becomes the purchaser, and receives a tax sale certificate.”

Mt. Sinai Christian Fellowship Church of God in Christ, Inc. v. Scott Cnty. Bd. of Supervisors (Iowa Ct. App. 2022). · cites it 2× “12 bidder sale to the county under section 446.19, may compromise by written agreement, or abate by resolution, the tax, interest, fees, or costs, as provided in this section.”

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