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 notice stating that the treasurer will sell a tax lien on each parcel of real property at public auction for taxes, penalties, interest and charges on the real property.
B. The notice shall include:
1. The name of the owner.
2. The legal description and parcel number of the property.
3. The tax years for which taxes are delinquent.
4. The taxes, penalties, interest and charges assessed.
C. If the board of supervisors by resolution elects to pursue any other remedy provided by law, the board may dispense with the notice under this section, but that action does not affect the provisions of sections 42-18109 and 42-18110.
Section: Previous 42-18060 42-18061 42-18101 42-18102 42-18103 42-18104 42-18105 42-18106 42-18107 42-18108 42-18109 42-18110 42-18111 42-18112 42-18113 NextLast modified: October 13, 2016