281.327 CANCELLATION OF CERTIFICATE UPON JUDICIAL ORDER.
Upon the petition of any person interested in the land covered by a real estate tax sale
certificate, state assignment certificate, or forfeited tax sale certificate and, upon the giving of such
notice to the holder of such certificate as may be ordered, the district court, in the proceedings
resulting in the judgment upon which a real estate tax judgment sale certificate, state assignment
certificate, or forfeited tax sale certificate is based, may order the cancellation of a real estate
tax judgment sale certificate, state assignment certificate, or forfeited tax sale certificate upon
which notice of expiration of time of redemption has been issued when the certificate or a deed
issued thereon has not been recorded in the office of the county recorder or filed in that of the
registrar of titles, if the land is registered, within seven years after the date of the issuance of
such certificate; the county auditor, on the filing of the order, shall make an entry in the proper
copy real estate tax judgment book, opposite the description of the land, "canceled by order of
court"; and the rights of the holder under the certificate shall thereupon be terminated of record
in the office of the county auditor.
History: (2145-3) Ex1937 c 71 s 3; 1976 c 181 s 2; 1986 c 444