Iowa Code Title XIV. Property [Chs. 555-594A] § 569.4. Costs and expenses

1. In all cases in which the state becomes the purchaser of real estate under the provisions of this chapter, the costs and expenses attending such purchases shall be audited and allowed by the director of the department of administrative services, and paid out of any moneys in the state treasury not otherwise appropriated, upon the director's warrant, and charged to the fund to which the indebtedness belonged upon which such real estate was taken.

2. If the real estate is purchased by a county, the costs and expenses shall be audited by the board of supervisors and paid out of the county treasury, upon a warrant drawn by the auditor on the treasurer, from the fund to which the debt belonged upon which said real estate was purchased.

3. If the real estate is purchased by any other municipal corporation, then the costs shall be audited and paid by the municipal corporation in the same manner as other claims against the municipal corporation are audited and paid.