Statutes applicable — attachment — damages.

1. Chapter 639 is applicable to proceedings instituted by a county treasurer under section 445.3 , and a writ of attachment shall be issued upon the treasurer complying with the provisions of chapter 639 , for taxes, whether due or not due, except that a bond shall not be required from the treasurer or county in such cases, but the county shall be liable for damages only, as provided by section 639.14 . The county attorney, upon request of the treasurer, shall assist in prosecution of actions authorized in this section . 2. This section is remedial and shall apply to all delinquent taxes included in a tax sale certificate of purchase issued to a county. Upon assignment of a county-held tax sale certificate, this section shall not apply to the assignee. [S13, §1452-b; C24, 27, 31, 35, 39, § 7187; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.4 ] 91 Acts, ch 191, §29 ; 95 Acts, ch 57, §13 ; 2019 Acts, ch 24, §104 Referred to in §435.24 , 445.3 , 445.32 , 445.36A , 446.20 , 631.1