Iowa Code » Chapter 627 — EXEMPTIONS
Iowa Code

Iowa Code § 627.18 (2026)

Public property

✓ current as of July 2026
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Public buildings owned by the state, or any county, city, school district, or other municipal corporation, or any other public property which is necessary and proper for carrying out the general purpose for which such corporation is organized, are exempt from execution. [C51, §1895; R60, §3274; C73, §3048; C97, §4007; C24, 27, 31, 35, 39, §11771; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §627.18; 81 Acts, ch 182, §4] See also §626.109\n\nTue Dec 09 21:59:00 2025 Iowa Code 2026, Chapter 627 (23, 0) 7 EXEMPTIONS, §627.19

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Notes of Decisions
Cited in 4 cases, 2016–2017 · leading case: Reg'l Util. Serv. Sys. v. City of Mount Union, Iowa, 874 N.W.2d 120 (Iowa 2016).
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Reg'l Util. Serv. Sys. v. City of Mount Union, Iowa, 874 N.W.2d 120 (Iowa 2016). · cites it 42× “Iowa Code § 627.18 . A. Whether the General Funds in the City’s Bank Account Constitute Other Public Property Within the Meaning of Section 627.”
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 4× “2d 120, 127 (Iowa 2016) (applying Iowa Code § 627.18 ). Chapter 468 contains no mechanism allowing drainage districts to raise 7Other courts have noted that reliance on stare decisis affects decisions whether to purchase liability insurance.”
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, No. 16–0076 (Iowa Jan. 27, 2017). · cites it 2× “2d 120, 127 (Iowa 2016) (applying Iowa Code § 627.18 ). Chapter 468 contains no mechanism allowing drainage districts to raise 7Other courts have noted that reliance on stare decisis affects decisions whether to purchase liability insurance.”
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., No. 16–0076 (Iowa Jan. 27, 2017). · cites it 2× “2d 120, 127 (Iowa 2016) (applying Iowa Code § 627.18 ). Chapter 468 contains no mechanism allowing drainage districts to raise 7Other courts have noted that reliance on stare decisis affects decisions whether to purchase liability insurance.”
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