If a local board of health or the Police Chief receives information that an animal has bitten a person or that a dog or animal is suspected of having rabies, the board shall order the owner to confine such animal in the manner it directs. If the owner fails to confine such animal in the manner directed, the animal shall be apprehended and impounded by the local board of health or the Police Chief, and after 10 days the board of health or Police Chief may humanely destroy the animal. If such animal is returned to its owner, the owner must pay the cost of impoundment. This section does not apply if a police service dog or a horse used by a law enforcement agency and acting in the performance of its duties has bitten a person.
(Code of Iowa, Sec. 351.39)