Iowa Code

Iowa Code § 447.12 (2026)

When service deemed complete — presumption

✓ current as of July 2026

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Service is complete only after an affidavit has been filed with the county treasurer, showing the making of the service, the manner of service, the time when and place where made, under whose direction the service was made, and costs incurred as provided in section 447.13. Costs not filed with the treasurer before a redemption is complete shall not be collected by the treasurer. Costs shall not be filed with the treasurer prior to the filing of the affidavit. The affidavit shall be made by the holder of the certificate or by the holder’s agent or attorney, and in either of the latter cases stating that the affiant is the agent or attorney of the holder of the certificate. The affidavit shall be filed by the treasurer and entered in the county system and is presumptive evidence of the completed service of the notice. The right of redemption shall not expire until ninety days after service is complete. A redemption shall not be considered valid unless received by the treasurer or entered through the county treasurer’s authorized internet site prior to the close of business on the ninetieth day from the date of completed service except in the case of a public bidder certificate held by the county in which case the county may accept a redemption at any time prior to the issuance of the tax deed. However, if the ninetieth day falls on a Saturday, Sunday, or a holiday, payment of the total redemption amount must be received by the treasurer or entered through the county treasurer’s authorized internet site before the close of business on the first business day following the ninetieth day. The date of postmark of a redemption shall not be considered as the day the redemption was received by the treasurer for purposes of the ninety-day time period. [C73, §894; C97, §1441; S13, §1441; C24, 27, 31, 35, 39, §7282; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §447.12; 81 Acts, ch 117, §1237] 89 Acts, ch 66, §2; 91 Acts, ch 191, §98; 93 Acts, ch 73, §12; 2006 Acts, ch 1070, §30, 31; 2007 Acts, ch 54, §40; 2017 Acts, ch 92, §6 Referred to in §420.207, 420.240, 420.241, 446.37, 447.8, 447.9, 447.10, 448.1

Notes of Decisions

Cited in 7 cases, 1985–2017 · leading case: Tax 58 v. Froehle (In Re Froehle), 286 B.R. 94 (8th Cir. BAP 2002).

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Tax 58 v. Froehle (In Re Froehle), 286 B.R. 94 (8th Cir. BAP 2002). “See Iowa Code § 447.12 . After the ninety-day redemption period expires, the certificate holder must return the certificate and pay the appropriate deed and recording fees, at which time “the country treasurer shall make out a deed for each parcel sold and unredeemed.”

Pendergast v. Davenport, 375 N.W.2d 684 (Iowa 1985). “See Iowa Code §§ 447.12 ,.13. On September 23, 1982, David Davenport purchased by assignment the certificate of purchase from Woodbury County for $2,860, the amount of the consolidated tax plus interest and costs.”

In Re Donovan, 266 B.R. 862 (Bankr. S.D. Iowa 2001). “Iowa Code § 447.12 . These actions must be completed within three years of the tax sale, or the sale is cancelled.”

Adams v. Thorp Credit, Inc., 452 N.W.2d 435 (Iowa 1990). “Iowa Code § 447.12 . When this redemption procedure is followed, the cost of notice (or publication) and the cost of title search are added to the sale price, interest, and penalties prescribed by section 447.”

Thomas A. Rehr, Kathryn A. Rehr, Jeffrey Minner, Rodney Petersen, Brady Lemke, & 1st Gateway Credit Union v. Guardian Tax Partners, Inc. (Iowa Ct. App. 2017). “See Iowa Code § 447.12 . 11 The district court also found support for its ruling in Fleck v.”

In Re Thompson, 309 B.R. 1 (Bankr. D. Iowa 2004). “Service is complete on the filing of an affidavit of service under Iowa Code § 447.12 . BG Investments says that pursuant to Iowa Code § 446.”

Tax 58 v. Margaret A. Froehle (8th Cir. BAP 2002). “See Iowa Code § 447.12 . After the 8 ninety-day redemption period expires, the certificate holder must return the certificate and pay the appropriate deed and recording fees, at which time “the country treasurer shall make out a deed for each parcel sold and unredeemed.”

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.