1. Thecertificate ofpurchase isassignable by endorsement and entry inthe county system in the office of county treasurer of the county from which the certificate was issued, and when the assignment isso entered and the assignment transaction fee paid, it shall vest in the assignee or legal representatives of the assignee allthe right and titleof the assignor. The statement in the treasurer’s deed of the fact ofthe assignment ispresumptive evidence of that fact. For each assignment transaction, the treasurer shall charge the assignee an assignment transaction fee of one hundred dollars, or ten dollars in the case of an assignment by an estate, to be deposited in the county general fund. The assignment transaction fee shall not be added to the amount necessary to redeem. 2. Whenthe countyacquires acertificate of purchase, the county may assign the certificate forthe total amount due as of the date of assignment or compromise the total amount due and assign the certificate. An assignment or a compromise and assignment shall be by written agreement. A copy of the agreement shall be filed with the treasurer. For each assignment transaction, the treasurer shall collect from the assignee an assignment transaction fee of ten dollars to be deposited in the county general fund. The assignment transaction fee shall not be added to the amount necessary to redeem. All money received from the assignment of county-held certificates of purchase shall be apportioned to the tax-levying and certifying bodies in proportion to their interests in the taxes for which the parcel was sold with all interest, fees, andcosts depositedin the county general fund. After assignment ofa certificate of purchase which is held by the county, section 446.37 applies. In that instance, the date of cancellation shall be three years from the date the assignment is recorded by the treasurer inthe county system. However, in the case of a tax sale certificate issued pursuant to section 446.19B and assigned by the county, the date of cancellation shall be one year from the date the assignment is recorded by the treasurer in the county system. When the assignment is entered and the assignment transaction fee ispaid, all of the rights and titleof the assignor shall vest in the assignee or the legal representative of the assignee. The statement in the treasurer’s deed of the fact of the assignment ispresumptive evidence of that fact. 3. A certificate of purchase for a parcel shall not be assigned to a person, other than a municipality, who is entitled to redeem that parcel. [R60, §778; C73, §888; C97, §1433; S13, §1433; C24, 27, 31, 35, 39, §7265; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.31] ch 121, §20; 2006 Acts, ch 1070, §24; 2018 Acts, ch 1041, §127
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