Iowa Code
Chapter 305 - STATE RECORDS AND ARCHIVES
Section 305.13 - Records state property.

305.13 Records state property.
All records made or received by or under the authority of or coming into the custody, control, or possession of public officials of this state in the course of their public duties are the property of the state and shall not be mutilated, destroyed, transferred, removed, or otherwise damaged or disposed of, in whole or in part, except as provided by law or by rule.
2003 Acts, ch 92, §16