Iowa § 446.19 - 446.19 County or city as purchaser.
Full text of Iowa Iowa Code § 446.19 — 446.19 County or city as purchaser., with citation guidance and answers to common questions.
§ 446.19. 446.19 County or city as purchaser.
1. When a parcel is offered at a tax sale under section 446.18, and no bid is received, or if the bid received is less than the total amount due, the county in which the parcel is located, through its county treasurer, shall bid for the parcel a sum equal to the total amount due. Money shall not be paid by the county or other tax-levying or tax-certifying body for the purchase, but each of the tax-levying and tax-certifying bodies having any interest in the taxes shall be charged with the total amount due the tax-levying or tax-certifying body as its just share of the purchase price. 2. This section does not prohibit a governmental agency or political subdivision from bidding at the sale for a parcel to protect its interests. When a bid is received from a city in which the parcel is located, money shall not be paid by the city, but each of the tax-levying and tax-certifying bodies having any interest in the taxes shall be charged with the total amount due the tax-levying or tax-certifying body as its just share of the purchase price. [C27, 31, 35, §7255-b1; C39, §7255.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.19] 91 Acts, ch 191, §71; 92 Acts, ch 1163, §86; 95 Acts, ch 57, §18 Referred to in §331.361, 445.3, 445.16, 446.7, 446.20, 446.21, 447.1, 459.505, 459.506 Acquisition of title by municipal corporations, chapter 569 Fri Dec 12 20:28:01 2025 Iowa Code 2026, Section 446.19 (21, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 446.19
What does Iowa Code § 446.19 cover?
Section 446.19 ("446.19 County or city as purchaser.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 446.19?
A common citation format is "Iowa Code § 446.19" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 446.19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.