Iowa § 446.27 - 446.27 Liability of treasurer.
Full text of Iowa Iowa Code § 446.27 — 446.27 Liability of treasurer., with citation guidance and answers to common questions.
§ 446.27. 446.27 Liability of treasurer.
1. If the county treasurer, deputy treasurer, or other designated employee sells or assists in selling any parcel, knowing it is not subject to taxation or that the amount for which it is sold has been paid, or knowingly and willfully sells or assists in selling a parcel to defraud the owner, or knowingly and willfully executes a deed for such a parcel sold, the treasurer, deputy treasurer, or designated employee is guilty of a serious misdemeanor and liable to pay the injured party all damages sustained as a result of the illegal sale. 2. If the treasurer, deputy treasurer, or designated person is directly or indirectly concerned in the purchase of a parcel sold at tax sale, the treasurer and the treasurer’s sureties are liable on the treasurer’s official bond for all damages sustained by the owner of the parcel. In addition, the treasurer, deputy treasurer, or designated person, as the case may be, is guilty of a fraudulent practice. 3. Sales made in violation of this section are void. [R60, §775; C73, §885; C97, §1430; C24, 27, 31, 35, 39, §7261; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §446.27; 81 Acts, ch 117, §1228] 91 Acts, ch 191, §78; 92 Acts, ch 1016, §28 Fraudulent practices, see §714.8 – 714.14 Fri Dec 12 20:28:05 2025 Iowa Code 2026, Section 446.27 (22, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 446.27
What does Iowa Code § 446.27 cover?
Section 446.27 ("446.27 Liability of treasurer.") 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 § 446.27?
A common citation format is "Iowa Code § 446.27" (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 § 446.27 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.