Impounding costs are $15.00 for each unlicensed dog six months of age and over, $10.00 for each unlicensed dog under six months of age, and $10.00 for each licensed dog or other animal, plus $1.00 per day for food and care. Fees incurred for the boarding and disposal of impounded animals which remain unpaid for a period of 90 days shall constitute a lien upon the property of the owner of the animal and shall be certified by the Clerk to the County Treasurer for collection in the same manner as property taxes.
(Code of Iowa, Sec. 351.37)