Applicable law.

Iowa Code § 446.45, under TAX SALES.

Iowa Code § 446.45

Sections 446.21 , 446.31 , 446.32 , and 446.37 , as amended by 1991 Iowa Acts, ch. 191, §73, 82, 83, and 86, only apply if associated with a tax sale that occurred on or after April 1, 1992. For tax sales occurring prior to April 1, 1992, the provisions of sections 446.21 , 446.31 , 446.32 , and 446.37 in effect on the date of the tax sale apply. 92 Acts, ch 1016, §31 ; 2014 Acts, ch 1026, §143