The department may file an action in the name of the state to foreclose the liens
provided for in this chapter. The procedure shall be the same as the procedure for foreclosure of mortgages on
real estate. A certificate of the department setting forth the amount of taxes due shall be prima
facie evidence of the matter therein contained. The action may be instituted at any time after the lien becomes effective and before
it is barred under chapter 95. The title to the land conveyed by such deed shall be indefeasible as to all parties
defendant in the action.
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