Iowa Code § 642.1

Who may be garnished
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A sheriff may be garnished for money of the defendant in the sheriff’s hands; a judgment debtorof the defendant, when thejudgment has notbeen assignedon the record, or by writing filedin the office of the clerk and by the clerk minuted as an assignment on the margin of the judgment docket; and an executor, for money due from decedent. Garnishmentproceedingsby directorofrevenue,directorofinspections,appeals,andlicensing,ordirectorofthedepartmentof Responseofgarnishee,seeR.C.P.1.304

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