Iowa Code § 626.50

Duty to levy — notice of ownership or exemption — notice to defendant
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1. An officer is bound to levy an execution on any personal property in the possession of, or that the officer has reason to believe belongs to, the defendant, or on which the plaintiff directs the officer to levy, after having received written instructions for the levy from the plaintiff or the attorney who had the execution issued to the sheriff, unless the officer has received notice in writing under oath from some other person, or that person’s agent or attorney, that the property belongs to the person, stating the nature of the person’s interests inthe property, how and from whom the person acquired the property, and the consideration paid for the property; or from the defendant, that the property is exempt from execution. 2. a. The officer making the levy in subsection 1 shall promptly serve written notice of the levy on the defendant. The notice shall be served in the same manner as provided for original notice. b. This subsection is not applicable to garnishment proceedings. Garnishmentproceedings,seechapter642

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