After three years have elapsed from the time of any tax sale, and action has not been completed during the time which qualifies the holder of a certificate to obtain a deed, the county treasurer shall cancel the sale from the county system. However, 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
Referred to in § 420.247, 446.31, 446.45
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