Iowa Code

Iowa Code § 446.24 (2026)

Record of sales

✓ current as of July 2026

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The county treasurer or a designee shall attend all tax sales and keep a record in the county system of the sales, describing each parcel on which the total amount due was paid by the purchaser, as they are described in the copy of the notice on file in the treasurer’s office. The\n\nTue Dec 09 22:11:18 2025 Iowa Code 2026, Chapter 446 (28, 0) 9 TAX SALES, §446.28\n\ncounty system shall include a statement of the amount, kind of tax, interest, fees, and costs for each parcel, to whom sold, and the date of sale. [R60, §772; C73, §882; C97, §1427; C24, 27, 31, 35, 39, §7258; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.24; 81 Acts, ch 117, §1226] 91 Acts, ch 191, §75

Notes of Decisions

Cited in 1 case, 2002–2002 · leading case: Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002).

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Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002). · cites it 2× “§ 446.24. The county, system is defined as that “method of data storage and retrieval as approved by the auditor of state,” and includes tax lists.”

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