Iowa Code

Iowa Code § 626.24 (2026)

Levy against municipal corporation — tax

✓ current as of July 2026

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If no property of a municipal corporation against which execution has issued can be found, or if the judgment creditor elects not to issue execution against such corporation, a tax must be levied as early as practicable to pay off the judgment. When a tax has been so levied and any part thereof shall be collected, the treasurer of such corporation shall pay the same to the clerk of the court in which the judgment was rendered, in satisfaction thereof. [C51, §1896; R60, §3275; C73, §3049; C97, §3973; C24, 27, 31, 35, 39, §11675; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §626.24]

Notes of Decisions

Cited in 4 cases, 1984–2017 · leading case: Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 19, 890 N.W.2d 50 (Iowa 2017).

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Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 19, 890 N.W.2d 50 (Iowa 2017). · cites it 6× “DMWW does not suggest it would be cheaper for the drainage districts to remove nitrates from multiple locations than for 8Iowa Code section 626.24 authorizes cities to levy taxes to pay off judgments, and provides in relevant part, If no property of a municipal corporation again…”

Allis-Chalmers Corp. v. Emmet Cnty. Council of Governments, 355 N.W.2d 586 (Iowa 1984). · cites it 2× “This proposition is confirmed rather than refuted by the existence of Iowa Code section 626.24, which provides municipalities with statutory means for paying judgments against them by levying taxes.”

Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 19 (Iowa 2017). · cites it 3× “DMWW does not suggest it would be cheaper for the drainage districts to remove nitrates from multiple locations than for 8Iowa Code section 626.24 authorizes cities to levy taxes to pay off judgments, and provides in relevant part, If no property of a municipal corporation again…”

Amended April 11, 2017 Bd. of Water Works Trs. of the City of Des Moines, Iowa v. Sac Cnty. Bd. of Supervisors, as Tr. of Drainage Districts 32, 42, 65, 79, 81, 83, 86, & Calhoun Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. of Drainage Districts 2 & 51 & Buena Vista Cnty. Bd. of Supervisors & Sac Cnty. Bd. of Supervisors as Jt. Trs. (Iowa 2017). · cites it 3× “DMWW does not suggest it would be cheaper for the drainage districts to remove nitrates from multiple locations than for 8Iowa Code section 626.24 authorizes cities to levy taxes to pay off judgments, and provides in relevant part, If no property of a municipal corporation again…”

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