1. Annually, on the third Monday in June the county treasurer shall offer at public sale all
parcels on which taxes are delinquent. The treasurer shall not, however, offer for sale any
parcel that is subject to a pending action as the result of a municipal infraction citation under
section 364.22, a petition filed under chapter 657, or a petition filed under chapter 657A, if
\n
Tue Dec 09 22:11:18 2025 Iowa Code 2026, Chapter 446 (28, 0)
§446.7, TAX SALES 2\n\nsuch municipal infraction citation or petition is indexed under section 617.10 and noted in
the county system as defined in section 445.1. The sale shall be made for the total amount
of taxes, interest, fees, and costs due. If for good cause the treasurer cannot hold the annual
tax sale on the third Monday of June, the treasurer may designate a different date in June for
the sale.
2. Parcels against which the county holds a tax sale certificate or a municipality holds a tax
sale certificate acquired under section 446.19, parcels of municipal and political subdivisions
of the state of Iowa, or parcels of the state or its agencies, shall not be offered or sold at tax sale
and a tax sale of those parcels is void from its inception. When taxes are owing against parcels
owned or claimed by a municipal or political subdivision of the state of Iowa, or parcels of the
state or its agencies, the treasurer shall give notice to the appropriate governing body which
shall then pay the total amount due. If the governing body fails to pay the total amount due,
the board of supervisors shall abate the total amount due.
[C51, §496; R60, §763; C73, §871; C97, §1418; C24, 27, 31, 35, 39, §7244; C46, 50, 54, 58,
62, 66, 71, 73, 75, 77, 79, 81, §446.7]
83 Acts, ch 101, §91; 83 Acts, ch 123, §182, 209; 84 Acts, ch 1221, §5; 91 Acts, ch 191, §60;
93 Acts, ch 73, §8; 99 Acts, ch 4, §1, 4; 2007 Acts, ch 54, §37; 2010 Acts, ch 1050, §3
Referred to in §364.22, 447.1, 657.2A, 657A.12
\n
Notes of Decisions
Cited in
14
cases (
2 in the last 5 years), 1984–2023 · leading case:
Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002).
Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002).
· cites it 2× “The county auditor annually provides a list of the taxes due on each parcel in the county to the county treasurer, which is used to collect the taxes and determine any delinquency for any parcel. See id. §§ 443.”
Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006).
· cites it 2× “§ 446.7 (“Annually, on the third Monday in June the country treasurer shall offer at public sale all parcels on which taxes are delinquent.”
Merv E. Hilpipre Auction Co. v. Solon State Bank, 343 N.W.2d 452 (Iowa 1984).
· cites it 2× “While our statutory scheme for the collection of real estate taxes is limited to an in rem proceeding and provides no means to transfer the lien from the property to the sale proceeds, we nevertheless conclude the county is not prohibited from asserting its claim against the…”
In Re Donovan, 266 B.R. 862 (Bankr. S.D. Iowa 2001).
· cites it 2× “Iowa Code § 446.7 . The county treasurer must first give the owners of the parcels notice of the date, time, and place of the sale, Iowa Code § 446.”
Gary Kluender, Jr. v. Plum Grove Investments, Inc. (Iowa 2023).
· cites it 3× “” Iowa Code § 446.7 (1). Over a month before the sale occurs (“May 1”), the treasurer must give delinquent taxpayers notice of the planned sale “by regular first class mail” to their “last known address.”
Luana Sav. Bank v. John Eveland (Iowa Ct. App. 2022).
· cites it 2× “See Iowa Code § 446.7 . The purchaser will receive a tax sale certificate from the county.”
Merv E. Hilpipre Auction Co. v. Repub. Acceptance Corp., 526 N.W.2d 311 (Iowa 1995).
· cites it 2× “It argues that the exclusive statutory remedy for the collection of real estate taxes is through an annual tax sale conducted in accordance with Iowa Code section 446.7 (1993). Although notices of a tax sale for the unpaid taxes in question were publicized in the Muscatine…”
— Iowa Code § 446.7(1) — 1 case
Gary Kluender, Jr. v. Plum Grove Investments, Inc. (Iowa 2023).
“” Iowa Code § 446.7 (1). Over a month before the sale occurs (“May 1”), the treasurer must give delinquent taxpayers notice of the planned sale “by regular first class mail” to their “last known address.”
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.