Iowa Code § 677.13

Nonacceptance — effect
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Ifthe plaintiff does not accept the offer, the plaintiff shall prove the amount to be recovered as ifthe offer had not been made, and the offer shall not be given in evidence or mentioned on the trial,and ifthe amount recovered by the plaintiff does not exceed the sum mentioned in the offer, the defendant shall recover the defendant’s costs incurred in the defense. [R60, §3406; C73, §2901; C97, §3820; C24, 27, 31, 35, 39, §12684; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §677.13]

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