42-18101. Sale and foreclosure of tax liens; effect of insubstantial failure to comply A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the […]
42-18102. Delinquent tax record A. The county treasurer shall maintain a record of delinquent taxes, listing the properties, owners of record and the amount of taxes, penalties and interest due. B. Any informality in maintaining the record does not affect its validity.
42-18103. Notice of delinquent taxes On or before September 1 of each year the county treasurer shall send by mail to the last known address of each person or firm that owes delinquent taxes notice that there are delinquent taxes against the real property that is assessed in the taxpayer’s name.
42-18104. Taxes for which lien may be sold A. The delinquent taxes for which a real property tax lien may be sold pursuant to this article are not limited to unpaid taxes for any particular year or years. B. The county treasurer shall advertise and sell the tax lien for the aggregate amount of all […]
42-18105. Limitation on sale for unpaid tax; exceptions No sale for an unpaid tax may be commenced at a date later than five years after delinquency unless: 1. The sale is advertised within the five year period. 2. The failure to advertise within five years of the delinquency is due to a restraining order or […]
42-18106. Delinquent tax list and notice of sale A. On or before December 31 of each year, the county treasurer shall prepare: 1. A list of all real property on which the taxes for prior tax years are unpaid and delinquent, describing the property as it is described on the tax roll. 2. An accompanying […]
42-18107. Additional penalty on listed property A. A penalty of five dollars or five per cent of the delinquent taxes for which the tax lien is being sold, whichever is more, shall be added to the amount of taxes that are delinquent on each parcel of real property that is separately assessed and described in […]
42-18108. Personal notice of proposed sale The county treasurer shall mail a copy of the notice of proposed sale to the owner of each parcel of property on the delinquent tax list at the owner’s last known address.
42-18109. Publication and posting of list and notice A. The county treasurer shall post a correct copy of the list and notice required under section 42-18106 near the outer door of the office of the county treasurer. The list and notice shall remain posted for at least two weeks before the start date of the […]
42-18110. Affidavits of posting and publication A. The county treasurer shall record an affidavit stating the posting of the delinquent tax list and notice of the tax lien sale. B. Immediately after the last publication, each publisher who publishes the list and notice on the order of the county treasurer shall deliver to the treasurer […]
42-18111. Parcels; property description; designation of owner unnecessary A. If two or more lots or parcels are assessed as one parcel, the tax liens on them may be sold as a single tax lien on one parcel. B. The county assessor’s parcel number and description of property with sufficient certainty to identify the quarter section […]
42-18112. Time of sale A. The tax lien sale shall be held in February. B. On the day designated in the list and notice, the county treasurer shall begin the sale of all tax liens on real property that is described in the list and notice on which the taxes and charges have not been […]
42-18113. Procedure in the case of no bid; assignment to state A. If there is no bid for a tax lien, the county treasurer shall pass it for the time and shall reoffer it at the beginning of the sale on the next day until all tax liens are sold or until the county treasurer […]
42-18114. Successful purchaser A real property tax lien shall be sold pursuant to this article to the person who pays the whole amount of delinquent taxes, interest, penalties and charges due on the property, and who in addition offers to accept the lowest rate of interest on the amount so paid to redeem the property […]
42-18115. Easements and liens not extinguished by sale A. The sale of a real property tax lien does not extinguish any easement on or appurtenant to the property. B. The sale of a real property tax lien does not extinguish any lien for an assessment levied pursuant to title 48, chapter 4, 6 or 14, […]
42-18116. Payment; resale or recovery on reneged bid; processing fee A. The purchaser of a tax lien shall pay the purchase price in cash at a time the county treasurer determines but within fifteen days after the close of the sale. B. If the purchaser fails to pay the amount due: 1. The county treasurer […]
42-18117. Record of tax lien sales The county treasurer shall make a correct record of all sales of real property tax liens, known as the record of tax lien sales, containing: 1. The date of sale. 2. A description of each parcel on which a tax lien was sold. 3. The name of the owner, […]
42-18118. Certificate of purchase or registered certificate; form; assignment; fee A. The county treasurer shall make, execute and deliver a certificate of purchase to each purchaser at the sale for delinquent taxes or to each assignee. The treasurer may provide for a registered certificate in the treasurer’s records in lieu of delivering a physical certificate. […]
42-18119. Certificate of purchase as evidence of valid procedure The certificate of purchase or its certified copy is prima facie evidence of the correct performance and regularity of all acts pertaining to the tax lien sale and the validity and enforceability of the tax lien.
42-18120. Duplicate certificate of purchase; fee A. If a certificate of purchase is lost, destroyed or wrongfully withheld from the rightful owner, the purchaser of the certificate may file a notarized affidavit with the county treasurer attesting to the loss of the certificate. On presentation of the notarized affidavit, the county treasurer shall issue to […]
