626.31 Return of garnishment — action docketed — distress action. Where parties have been garnished under a distress warrant issued by the director of revenue or the director of inspections, appeals, and licensing, the officer shall make returnthereof to the court in the county where the garnishee lives, if the garnishee lives in Iowa,otherwise in the county where the taxpayer resides, if the taxpayer lives in Iowa; and ifneither the garnishee nor the taxpayer lives in Iowa, then to the district court in Polk county,Iowa; the officer shall make return in the same manner as a return is made on a garnishmentmade under a writ of execution so far as they relate to garnishments, and the clerk of thedistrict court shall docket an action thereon without fee the same as if a judgment had beenrecovered against the taxpayer in the county where the return is made, an execution issuedthereon, and garnishment made thereunder, and thereafter the proceedings shall conformto proceedings in garnishment under attachments as nearly as may be. The warrant shall beconsidered in all respects as a final judgment. t made thereunder, and thereafter the proceedings shall conformto proceedings in garnishment under attachments as nearly as may be. The warrant shall beconsidered in all respects as a final judgment. [C39, §11679.3; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §626.31]93 Acts, ch 53, §5; 2003 Acts, ch 145, §286; 2021 Acts, ch 86, §35; 2023 Acts, ch 19, §2036Garnishment, chapter 642Section amended Sat Dec 23 11:21:16 2023 Iowa Code 2024, Section 626.31 (19, 1)
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