448.1 Return of certificate of purchase — execution of deed — fees. 1. Immediately after the expiration of ninety days from the date of completed service of the notice provided in section 447.12, the county treasurer shall make out a deed for each parcel sold and unredeemed upon the return of the certificate of purchase […]
448.10 Wrongful sales — purchaser indemnified. 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 […]
448.11 Correcting wrongful sale. When it is made known to the county treasurer, before the execution of a deed for a parcel sold, or if the deed is returned by the purchaser, that a parcel was sold which was not subject to taxation, or upon which the taxes had been paid, the treasurer shall make […]
448.12 Limitation of actions. An action under section 447.8 or 448.6 or for the recovery of a parcel sold for the nonpayment of taxes shall not be brought after three years from the execution and recording of the county treasurer’s deed. [R60, §790; C73, §902; C97, §1448; C24, 27, 31, 35, 39, §7295; C46, 50, […]
448.13 Cancellation of tax sale and certificate of purchase — refund of purchase money. If the county treasurer receives a verified statement from a city or county stating that a parcel sold at tax sale contains a building that is abandoned, as those terms are defined in section 657A.1, prior to redemption of the parcel […]
448.14 Officers de facto. 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, […]
448.15 Affidavit by tax-title holder. 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 owner or holder of the title or purported title may file with the county recorder […]
448.16 Claims adverse to tax title barred. 1. When the affidavit described in section 448.15 is filed it shall be notice to all persons, and any person claiming any right, title, or interest in or to the parcel described adverse to the title or purported title by virtue of the tax deed referred to, shall […]
448.17 Indexing and recording of affidavits and claims. All affidavits and claims as provided for in sections 448.15 and 448.16, filed with the county recorder, shall be recorded as other instruments affecting parcels, and the entries required in those sections and any applicable entries specified in sections 558.49 and 558.52 shall be indexed by the […]
448.17A Definitions. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1. 2000 Acts, ch 1148, §1
448.2 Form. Deeds executed by the county treasurer shall be substantially in the following form: KNOW ALL PERSONS BY THESE PRESENTS, that the following described parcel: (Here follows the description), situated in the county of ………………………….. and state of Iowa, was subject to taxes for the year (or years) A.D. …………, and the taxes on […]
448.3 Execution and effect of deed. 1. The deed shall be signed by the county treasurer as such, and acknowledged by the treasurer before some officer authorized to take acknowledgments, and when substantially thus executed and recorded in the proper record in the office of the recorder of the county in which the parcel is […]
448.4 Presumptive evidence. The deed shall be presumptive evidence in all the courts of this state in all controversies and actions in relation to the rights of the purchaser, and the purchaser’s heirs or assigns, to the parcel conveyed, of the following facts: 1. That the parcel conveyed was subject to taxes for the year […]
448.5 Conclusive evidence. The deed shall be conclusive evidence of the following facts: 1. That the manner in which the listing, assessment, levy, notice and sale were conducted was in all respects as the law directed. 2. That the grantee named in the deed was the purchaser. 3. That all the prerequisites of the law […]
448.6 Action to challenge treasurer’s deed. 1. A deed executed by the county treasurer in conformity with the requirements of sections 448.2 and 448.3 shall be presumed to effect a valid title conveyance, and the treasurer’s deed may be challenged only by an equitable action in the district court in the county in which the […]
448.7 Additional facts necessary. Repealed by 2005 Acts, ch 34, §25, 26 . See §448.6.
448.8 Sale made by mistake. If an amount due was paid, and through mistake in the entry made in the county system, the parcel was afterward sold, the treasurer’s deed does not convey the title. [R60, §784; C73, §897; C97, §1445; C24, 27, 31, 35, 39, §7291; C46, 50, 54, 58, 62, 66, 71, 73, […]
448.9 Fraudulent sale. If the owner of a parcel sold for taxes resists the validity of the tax title, the owner may prove fraud committed by the officer selling the parcel, or in the purchaser, to defeat the title, and, if fraud is established, the sale and title shall be void. [R60, §784; C73, §897; […]
