Iowa Code
Iowa Code § 448.14 (2026)
Officers de facto
✓ current as of July 2026
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In all actions and controversies involving the question of title to a parcel held under a county treasurer’s deed, all acts of assessors, treasurers, auditors, supervisors, and other officers de facto shall be of the same validity as acts of officers de jure. [R60, §786; C73, §903; C97, §1449; C24, 27, 31, 35, 39, §7296; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.14] 91 Acts, ch 191, §112 Referred to in §420.245
\nNotes of Decisions
Cited in 1
case, 2014–2014 · leading case: Iowa Farm Bureau Fed'n, Iowa Renewable Fuels Ass'n, & Iowa Water Env't Ass'n, 850 N.W.2d 403 (Iowa 2014).
Iowa Farm Bureau Fed'n, Iowa Renewable Fuels Ass'n, & Iowa Water Env't Ass'n, 850 N.W.2d 403 (Iowa 2014). “Iowa Code § 448.14 (emphasis added). Considering the historical presence of the de facto officer doctrine in our law, it is very unlikely the legislature would have intended to uproot and abrogate it by simply identifying the grounds for judicial review in greater specificity.”
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