Iowa Code » Chapter 447 — TAX REDEMPTION
Iowa Code

Iowa Code § 447.14 (2026)

Law in effect at time of sale

✓ current as of July 2026
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The law in effect at the time of tax sale governs redemption. 92 Acts, ch 1016, §33 Referred to in §420.241, 447.9\n\nTue Dec 09 22:11:14 2025 Iowa Code 2026, Chapter 447 (27, 0)

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Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 2008–2023 · leading case: Robinson v. Fremont Cnty., 744 N.W.2d 323 (Iowa 2008).
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Robinson v. Fremont Cnty., 744 N.W.2d 323 (Iowa 2008). “Iowa Code § 447.14 . Therefore, we must look to the 1989 Iowa Code to determine if the Barretts redeemed the parcels when they paid the county $11,000.”
Dohrn v. Mooring Tax Asset Grp., L.L.C., 743 N.W.2d 857 (Iowa 2008). “See Iowa Code § 447.14 (stating ''[t]he law in effect at the time of tax sale governs redemption”).”
No Boundry, LLC v. Brandi Smithson (Iowa Ct. App. 2023). · cites it 2× “” Iowa Code § 447.14 . 3 See id. § 446.31. Smithson did not redeem the property within ninety days after the notice of expiration.”
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 § 447.14 (2012). The law in effect at the time of the tax sale governs this appeal.”
Adair Holdings, L.L.C., a Nebraska Ltd. Liab. Co. v. Roger P. Escher, Mary J. Escher, & Persons in Possession (Iowa Ct. App. 2015). “See Iowa Code § 447.14 . 3 Washington County treasurer on February 10, 2012.”
Sam Robinson Vs. Fremont Cnty., Iowa (Iowa 2008). “Iowa Code § 447.14 . Therefore, we must look to the 1989 Iowa Code to determine if the Barretts redeemed the parcels when they paid the county $11,000.”
David Paul Dohrn Vs. Mooring Tax Asset Grp., L.l.c., Layne Pershing, Jason Rathje & Shawn Rathje, D/b/a Rpr P'ship Vs. Mooring Tax Asset Grp., L.l.c., Cross-appellee. Appeal From The Iowa Distric (Iowa 2008). “8 so that “A person shall not be entitled to maintain [an equitable action to redeem the property after a tax deed has been delivered] by claiming that a different person was not properly served with notice of expiration of right of redemption, if the person seeking to maintain…”
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