Iowa Code

Iowa Code § 448.15 (2026)

Affidavit by tax-title holder

✓ current as of July 2026

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1. After taking possession of the parcel, after the issuance and recording of a tax deed or an instrument purporting to be a tax deed issued by a county treasurer of this state, the then\n\nTue Dec 09 22:11:09 2025 Iowa Code 2026, Chapter 448 (23, 0) §448.15, TAX DEEDS 6\n\nowner or holder of the title or purported title may file with the county recorder of the county in which the parcel is located an affidavit substantially in the following form: State of Iowa, ) ........................ County. ) ss. I, ...................................., being first duly sworn, on oath depose and say that on ........................ (date) the county treasurer issued a tax deed to ............................ (grantee) for the following described parcel: .................................................... that the tax deed was filed for record in the office of the county recorder of ........................ county, Iowa, on ........................ (date), and appears in the records of that office in ........................ county as document reference number ................; and that ................ claims title to an undivided ................ percent interest in the parcel by virtue of the tax deed, or purported tax title. Any person claiming any right, title, or interest in or to the parcel adverse to the title or purported title by virtue of the tax deed referred to shall file a claim with the recorder of the county where the parcel is located, within one hundred twenty days after the filing of this affidavit, the claim to set forth the nature of the interest, also the time and manner in which the interest claimed was acquired. A person who files such a claim shall commence an action to enforce the claim within sixty days after the filing of the claim. If a claimant fails to file a claim within one hundred twenty days after the filing of this affidavit, or files a claim but fails to commence an action to enforce the claim within sixty days after the filing of the claim, the claim thereafter shall be forfeited and canceled without any further notice or action, and the claimant thereafter shall be forever barred and estopped from having or claiming any right, title, or interest in the parcel adverse to the tax title or purported tax title. ................................................................................ Subscribed and sworn to before me this ................ day of ........................ (month), ............ (year). .................................................... Notary Public in and for ........................ County, Iowa.

2. An owner or holder of a title or purported title who has entered into a lease agreement conveying possessory rights in the parcel to a tenant in possession shall be deemed to be in possession for purposes of filing an affidavit under this section.

3. For purposes of this section, if a tax deed or instrument purporting to be a tax deed has been issued to convey an undivided interest in the parcel of less than one hundred percent, the owner or holder of the tax title or purported tax title shall be deemed to be in possession and entitled to file the affidavit in subsection 1. However, before filing the affidavit, the owner or holder of the tax title or purported tax title shall serve a copy of the affidavit on any other person in possession of the parcel by sending a copy of the affidavit by both regular and certified mail to the person at the address of the parcel or at the person’s last known address if different from the address of the parcel. Such service is deemed completed when the affidavit mailed by certified mail is postmarked for delivery. An affidavit of service shall be attached to, and filed with, the affidavit in subsection 1. The affidavit of service shall include the names and addresses of all persons served and the time of mailing. [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §448.15] 91 Acts, ch 191, §113; 95 Acts, ch 57, §23; 2000 Acts, ch 1058, §56; 2005 Acts, ch 34, §23, 26; 2007 Acts, ch 101, §1 Referred to in §447.7, 447.8, 448.3, 448.6, 448.16, 448.17\n\nTue Dec 09 22:11:09 2025 Iowa Code 2026, Chapter 448 (23, 0) 7 TAX DEEDS, §448.17A \n

Notes of Decisions

Cited in 18 cases (2 in the last 5 years), 1947–2024 · leading case: Nelson v. Forbes, 545 N.W.2d 576 (Iowa Ct. App. 1996).

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Nelson v. Forbes, 545 N.W.2d 576 (Iowa Ct. App. 1996). · cites it 42× “2 (1993), which states: PROBLEM: To what extent may Iowa Code §§ 448.15 and 448.16 be relied upon as a cure or remedy for imperfections in a tax deed? STANDARD: These sections constitute valid marketable title legislation and bar all claims based upon defects in a tax deed,…”

Dohrn v. Mooring Tax Asset Grp., L.L.C., 743 N.W.2d 857 (Iowa 2008). · cites it 14× “Iowa Code § 448.15 . Section 448.16 states: When the affidavit described in section 448.”

Swanson v. Pontralo, 27 N.W.2d 21 (Iowa 1947). · cites it 14× “Plaintiff replied to Pontralo’s answer alleging the county auditor filed the affidavit provided for in section 448.15, Code, 1946; that the same was recorded; and Pontralo failed to file any claim with the county recorder within one hundred twenty days thereafter, as provided in…”

Larsen v. Cady, 274 N.W.2d 907 (Iowa 1979). · cites it 10× “More than two years after the tax deeds were recorded, plaintiffs executed and filed a 120-day affidavit pursuant to § 448.15, The Code. The affidavit referred to the tax deed description and then set out a metes and bounds description, with the accompanying statement that the…”

Burgess v. Leverett & Assocs., 105 N.W.2d 703 (Iowa 1960). · cites it 8× “In October of 1941 the county conveyed said land to George O’Dea who filed an affidavit by tax titleholder under section 448.15, Code of Iowa, 1946, in April of 1949.”

Modern Heat & Power Co. v. Bishop Steamotor Corp., 34 N.W.2d 581 (Iowa 1948). · cites it 5× “Bishop in 1945 of an “affidavit by tax-titleholder” under section 448.15, Code, 1946. After the decree was entered plaintiff filed a motion for new trial together with amendments thereto and defendants filed resistances to all papers filed by plaintiff.”

Simeon v. City of Sioux City, 108 N.W.2d 506 (Iowa 1961). · cites it 9× “” This affidavit was filed pursuant to sections 448.15, 448.16, Codes 1946 and later Codes which provide: “448.”

Patterson v. May, 29 N.W.2d 547 (Iowa 1947). · cites it 5× “On October 12, 1943, he filed an “Affidavit of Adverse Possession under Tax Deed,” pursuant to' what is now section 448.15, Code of 1946. Within 120 days thereafter two claims were filed, as permitted by said section and section 448.”

City of Waterloo v. Bainbridge, 749 N.W.2d 245 (Iowa 2008). “§ 448.15. All claims not made against the title within 120 days from the date HLS filed the affidavit would have been barred.”

State v. Nichols, 44 N.W.2d 49 (Iowa 1950). · cites it 2× “Nichols, defendant, their quitclaim deed to all of this property (end of stipulation); on receipt of the deed, Nichols went into possession and occupancy of the property, built a small house on it and farmed part of it; his possession has been continuous and he has paid the…”

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). · cites it 19× “Iowa Code § 448.15 . Section 448.16 states: When the affidavit described in section 448.”

Adams v. Jensen, 47 N.W.2d 799 (Iowa 1951). “After acquiring each of these tax deeds the county filed 120-day affidavits under Sections 448.15 and 448.16, Code 1950, I.”

Show all 18 citing cases →

— Iowa Code § 448.15(1) — 1 case

Adair Holdings, L.L.c, a Nebraska Ltd. Liab. Co. v. Matthew Thomas Trucking, L.L.C., & George Thomas, 874 N.W.2d 669 (Iowa Ct. App. 2015).

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