After July 4, 1942, section 446.37 shall apply to cities acting under special charter which collect their own taxes, except that the terms "county auditor" and "county treasurer" in section 446.37 shall be taken, for the purposes of this section, to refer to the persons performing their respective functions in relation to tax sales by such cities.
Iowa Code § 420.247
2021 Acts, ch 80, § 254