Iowa Code

Iowa Code § 448.10 (2026)

Wrongful sales — purchaser indemnified

✓ current as of July 2026

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If, by mistake or wrongful act of the county treasurer, a parcel has been sold on which no tax was due at the time, or when a parcel is sold in consequence of error in describing it within the county system, the county shall hold the purchaser harmless by paying the purchaser the amount due to which the purchaser would have been entitled had the parcel been rightfully sold, and the treasurer and the treasurer’s surety shall be liable to the county to the amount of the treasurer’s official bond; or the purchaser, or the purchaser’s assignee, may recover the amount directly from the treasurer and the treasurer’s surety. [C51, §509; R60, §785; C73, §899; C97, §1446; C24, 27, 31, 35, 39, §7293; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.10] 91 Acts, ch 191, §109 Referred to in §420.245, 420.246

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 38× “” See Iowa Code § 448.10 . He also claims the assignment is void because the endorsement on the certifícate of purchase does not constitute a written agreement as required by section 446.”

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