Iowa Code

Iowa Code § 446.31 (2026)

Assignment — presumption from deed recitals

✓ current as of July 2026

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1. The certificate of purchase is assignable by endorsement and entry in the county system in the office of county treasurer of the county from which the certificate was issued, and when the assignment is so entered and the assignment transaction fee paid, it shall vest in the assignee or legal representatives of the assignee all the right and title of the assignor. The statement in the treasurer’s deed of the fact of the assignment is presumptive evidence of that fact. For each assignment transaction, the treasurer shall charge the assignee an assignment transaction fee of one hundred dollars, or ten dollars in the case of an assignment by an estate, to be deposited in the county general fund. The assignment transaction fee shall not be added to the amount necessary to redeem.

2. When the county acquires a certificate of purchase, the county may assign the certificate for the total amount due as of the date of assignment or compromise the total amount due and assign the certificate. An assignment or a compromise and assignment shall be by written agreement. A copy of the agreement shall be filed with the treasurer. For each assignment transaction, the treasurer shall collect from the assignee an assignment transaction fee of ten dollars to be deposited in the county general fund. The assignment transaction fee shall not be added to the amount necessary to redeem. All money received from the assignment of county-held certificates of purchase shall be apportioned to the tax-levying and certifying bodies in proportion to their interests in the taxes for which the parcel was sold with all interest, fees, and costs deposited in the county general fund. After assignment of a certificate of purchase which is held by the county, section 446.37 applies. In that instance, the date of cancellation shall be three years from the date the assignment is recorded by the treasurer in the county system. However, in the case of a tax sale certificate issued pursuant to section 446.19B and assigned by the county, the date of cancellation shall be one year from the date the assignment is recorded by the treasurer in the county system. When the assignment is entered and the assignment transaction fee is paid, all of the rights and title of the assignor shall vest in the assignee or the legal representative of the assignee. The statement in the treasurer’s deed of the fact of the assignment is presumptive evidence of that fact.\n\nTue Dec 09 22:11:18 2025 Iowa Code 2026, Chapter 446 (28, 0) 11 TAX SALES, §446.35\n\n 3. A certificate of purchase for a parcel shall not be assigned to a person, other than a municipality, who is entitled to redeem that parcel. [R60, §778; C73, §888; C97, §1433; S13, §1433; C24, 27, 31, 35, 39, §7265; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.31] 91 Acts, ch 191, §82; 92 Acts, ch 1016, §29; 93 Acts, ch 73, §9; 95 Acts, ch 57, §20; 97 Acts, ch 121, §20; 2006 Acts, ch 1070, §24; 2018 Acts, ch 1041, §127 Referred to in §331.361, 446.45 \n

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 1961–2023 · 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 10× “” Iowa Code § 446.31 . Schaer claims the addendum to the certificate of purchase failed to comply with this statutory mandate because it did not detail the terms of the assignment and was not signed by Schaer.”

Robinson v. Fremont Cnty., 744 N.W.2d 323 (Iowa 2008). · cites it 6× “Iowa Code § 446.31 (2003). 2 Under the plain language of section 446.”

Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). “§ 446.31, entering into a compromise or abatement agreement, id.”

Sam Robinson Vs. Fremont Cnty., Iowa (Iowa 2008). · cites it 6× “Iowa Code § 446.31 (2003).2 Under the plain language of section 446.”

No Boundry, LLC v. Brandi Smithson (Iowa Ct. App. 2023). “§ 446.31. Smithson did not redeem the property within ninety days after the notice of expiration.”

Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006). “§ 446.31, entering into a compromise or abatement agreement, id.”

Ashby v. Comm'r, 37 T.C. 92 (1961). “" The fact that the owner of the real estate was the most likely purchaser and that in him petitioner had a readymade market did not prevent such a purchaser from being a customer.”

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.