After three years have elapsed from the time of any tax sale, or after one year has elapsed
from the time of any tax sale under section 446.19B, and the holder of a certificate has not
filed an affidavit of service of notice of expiration of right of redemption under section 447.12,
the county treasurer shall cancel the sale from the county system. However, if the filing of
affidavit of service is stayed by operation of law, the time period for the filing of the affidavit
shall not expire until the later of six months after the stay has been lifted or three years from
the time of the tax sale, and in the case of a tax sale under section 446.19B, the time period for
the filing of the affidavit shall not expire until the later of six months after the stay has been
lifted or one year from the time of the tax sale. This section does not apply to certificates of
purchase at tax sale which are held by a county.
[C97, §1452; C24, 27, 31, 35, 39, §7271; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81,
§446.37; 81 Acts, ch 117, §1231]
91 Acts, ch 191, §86; 2005 Acts, ch 34, §18, 26; 2006 Acts, ch 1070, §26
Referred to in §331.552, 420.247, 446.31, 446.45
\n
Notes of Decisions
Tax 58 v. Froehle (In Re Froehle), 286 B.R. 94 (8th Cir. BAP 2002).
“See Iowa Code § 446.37 . In addition, as the Bankruptcy Court pointed out, the law is well settled in Iowa that the purchaser at a tax sale obtains no title or right of possession to the property before the tax deed is issued.”
In Re Donovan, 266 B.R. 862 (Bankr. S.D. Iowa 2001).
“Iowa Code § 446.37 . If the property is unredeemed, *869 the county treasurer issues a tax deed to the purchaser.”
City of Muscatine v. Northbrook P'ship Co., 619 N.W.2d 362 (Iowa 2000).
“See Iowa Code § 446.37 (stating that county treasurer’s duty to cancel tax sale certificate if no action is taken by holder to obtain a tax deed within three years following tax sale does not apply to certificates of purchase at tax sale held by a county); Iowa Code § 448.”
In Re Thompson, 309 B.R. 1 (Bankr. D. Iowa 2004).
· cites it 2× “BG Investments says that pursuant to Iowa Code § 446.37 , it must, within three years after the tax sale, complete action which qualifies it to obtain a tax deed, or its certificate of purchase will be canceled, and its lien extinguished.”
Tax 58 v. Margaret A. Froehle (8th Cir. BAP 2002).
“See Iowa Code § 446.37 . In addition, as the Bankruptcy Court pointed out, the law is well settled in Iowa that the purchaser at a tax sale obtains no title or right of possession to the property before the tax deed is issued.”
Hemphill v. Montgomery, 548 N.W.2d 579 (Iowa 1996).
“…123, 124. . This statute has now been amended to expressly exclude the county from its cancellation requirement. See Iowa Code § 446.37 (1995).”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.