Iowa Code § 63.1: Time.

Each officer, elective or appointive, before entering upon the officer’s duties, shall qualify by taking the prescribed oath and by giving, when required, a bond, which qualification shall be perfected, unless otherwise specified, after being certified as elected but not later than noon of the first day which is not a Sunday or a legal holiday in January of the first year of the term for which the officer was elected. “Legal holiday” means those days provided in section 1C.1.