Iowa Code § 420.238
Real property sold under the provisions of this chapter, or by virtue of any other power given, may be redeemed before the time of redemption expires, as provided in this chapter, by payment to the treasurer, collector, or person authorized to receive the payment. The payment shall be held by the treasurer, collector, or other authorized person subject to the order of the purchaser on surrender of the certificate, or if the certificate is lost or destroyed, on the purchaser's making affidavit of such fact, and of the further fact that the certificate was not assigned, of the amount for which the real property was sold, and ten percent of such amount immediately added as a penalty, with eight percent per annum on the whole amount thus made from the day of sale, and the amount of all taxes, either general or special, with interest and costs, paid at any time by the purchaser or the purchaser's assignee subsequent to the sale, and a similar penalty of ten percent added as before on the amount of the payment made at any subsequent time, with eight percent interest per annum on the whole of such amount or amounts from the day or days of payment; provided that such penalty for the nonpayment of the taxes at any subsequent time or times shall not attach, unless such subsequent tax or taxes shall have remained unpaid for thirty days after they became delinquent.
Iowa Code § 420.238
2020 Acts, ch 1063, § 220