Iowa Code » Chapter 446 — TAX SALES
Iowa Code

Iowa Code § 446.20 (2026)

Remedies

✓ current as of July 2026
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1. a. Without limiting the county’s rights under section 445.3, once a certificate is issued to a county, a county may collect the total amount due by the alternative remedy provided in section 445.3 by converting the total amount due to a personal judgment. Entrance of the judgment shall be shown on the county system. 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 445.3 and 445.4.

b. The remedies associated with tax sale and personal judgment may be simultaneously pursued until such time as the total amount due has been collected or otherwise discharged. If the total amount due is collected pursuant to a personal judgment, the tax sale shall be canceled by the treasurer. If a tax deed is issued, any personal judgment shall be released and a satisfaction of judgment shall be filed with the clerk of the appropriate district court.\n\nTue Dec 09 22:11:18 2025 Iowa Code 2026, Chapter 446 (28, 0) §446.20, TAX SALES 8\n\n 2. a. If the board or 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 same time and in the same manner that the notice of expiration of right of redemption is served, cause to be served on the person in possession of the parcel and also upon the person in whose name the parcel is taxed a separate notice stating that if the parcel is not redeemed within the time period specified in the notice of expiration of right of redemption, the property described in the notice shall be removed, dismantled, or demolished. The notice shall further state that the costs of removal, dismantling, or demolition shall be assessed against the person in whose name the parcel is taxed and a lien for the costs shall be placed against any other parcel taxed in that person’s name within the county.

b. Service of the notice shall also be made by mail on any mortgagee having a lien upon the parcel, a vendor of the parcel under a recorded contract of sale, a lessor who has a recorded lease or memorandum of a recorded lease, and any other person who has an interest of record, at the person’s last known address, if the mortgagee, vendor, lessor, or other person has filed a request for notice, as prescribed in section 446.9, subsection 3. The notice shall also be served on any city where the parcel is situated. Failure to receive a mailed notice is not a defense to the payment of the total amount due.

3. 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. 91 Acts, ch 191, §72; 92 Acts, ch 1016, §27; 95 Acts, ch 57, §19; 98 Acts, ch 1107, §29; 2006 Acts, ch 1010, §115; 2007 Acts, ch 126, §73; 2011 Acts, ch 25, §143 \n

Notes of Decisions
Cited in 4 cases, 1998–2006 · leading case: City of Muscatine v. Northbrook P'ship Co., 619 N.W.2d 362 (Iowa 2000).
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City of Muscatine v. Northbrook P'ship Co., 619 N.W.2d 362 (Iowa 2000). · cites it 40× “Iowa Code § 446.20 (2) (emphasis added). Defendants argued that the city’s action against them to recover abatement costs was barred because the city failed to give them the proper notice required by section 446.”
Hiskey v. Maloney, 580 N.W.2d 797 (Iowa 1998). · cites it 8× “Iowa Code § 446.20 (1) (enacted in 1991 Iowa Acts ch.”
Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). “§ 446.20(1). However, as a condition precedent to pursuing the personal-judgment remedy, normally, a tax sale certificate must first be issued.”
Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006). “§ 446.20(1). However, as a condition precedent to pursuing the personal- judgment remedy, normally, a tax sale certificate must first be issued.”
Iowa Code § 446.20(1): 3 cases
City of Muscatine v. Northbrook P'ship Co., 619 N.W.2d 362 (Iowa 2000). “Iowa Code § 446.20 (2) (emphasis added). Defendants argued that the city’s action against them to recover abatement costs was barred because the city failed to give them the proper notice required by section 446.”
Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). “§ 446.20(1). However, as a condition precedent to pursuing the personal-judgment remedy, normally, a tax sale certificate must first be issued.”
Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006). “§ 446.20(1). However, as a condition precedent to pursuing the personal- judgment remedy, normally, a tax sale certificate must first be issued.”
Iowa Code § 446.20(2): 1 case
City of Muscatine v. Northbrook P'ship Co., 619 N.W.2d 362 (Iowa 2000). “Iowa Code § 446.20 (2) (emphasis added). Defendants argued that the city’s action against them to recover abatement costs was barred because the city failed to give them the proper notice required by section 446.”
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