(a) If the taxes, interest, penalty, and costs are not paid before the day of the taking of the decree, the court shall:
(1) Enter a decree condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the payment of the taxes, interest, penalty, and costs and may include a reasonable attorney fee; and
(2) Appoint a commissioner to make such sale for the satisfaction thereof, upon such notice as the court may direct.
(b) The decree of the court shall direct that:
(1) The sale shall be made to the highest bidder for cash; and
(2) If no person bids the amount of taxes, penalty, interest, and costs, including a reasonable attorney fee, then the board of directors of the district shall be deemed the purchaser thereof and the commissioner shall execute a deed to the district on request.
Section: Previous 14-120-226 14-120-227 14-120-228 14-120-229 14-120-230 14-120-231 14-120-232 14-120-233 14-120-234 14-120-235 14-120-236 14-120-237 14-120-238 14-120-239 14-120-240 NextLast modified: November 15, 2016