35-482. Summary sale of delinquent
property
A. As a cumulative remedy, if any installment is delinquent, the governing body may
order the summary sale of the property as provided in this section.
B. The order of the governing body shall identify the property and shall state the
amount of the delinquent installments for which the property is to be sold.
C. Notice of such order shall be mailed to the owners of the property to be sold as
their names and addresses appear on the last equalized tax roll or as filed with the
superintendent or as known to the clerk, within twenty days of such order.
D. In the case of a municipality, section 48-601, section 48-603, subsection A,
section 48-604, section 48-605, subsections A and B, and sections 48-606 and 48-607, and
in the case of a district including a flood protection district, section 48-939, section
48-941, subsection A, section 48-942, section 48-943, subsections A and B, and sections
48-944 and 48-945, shall be applicable, except that the list of assessments of delinquent
property ordered sold shall be published within twenty days of the order for sale, the
notice appended to same shall make no provision for declaring the whole amount of the
assessment due, redemption may be had prior to sale by paying the delinquent amounts,
together with interest, penalties and charges then due, and the amounts for which
property is sold shall include, in addition to interest and penalties, the delinquent
installments and charges for costs of the tax delinquency and summary sale proceedings.
E. The purchaser at a summary sale, as to assessments, shall take the property
subject to all unpaid installments, interest and penalties under the same proceeding, to
all public improvement assessments and installments which shall not be subordinate
thereto, and to any contingent or supplemental obligations for deficiencies.
F. On the summary sale of a lot, acre or parcel subject to an assessment lien
levied by a flood protection district, if there are no offers to purchase the assessment
lien, the lot, acre or parcel shall be struck off to the municipality or district without
any payment being made by the flood protection district, and the district shall be deemed
the purchaser and shall be vested with all remedies that a purchaser at the sale would
have obtained. In addition, the district or municipality may bring a judicial action to
foreclose the delinquent assessment lien at any time after it becomes the purchaser.
Such action shall be filed in the superior court in the county in which the district and
the assessed lot, acre or parcel are located, and shall be prosecuted by the district in
the same manner and with the same results as the foreclosure of a mortgage or other lien
on real property. This subsection shall not be construed to change the priority of the
assessment lien levied by a flood protection district, and such a lien shall remain a
first lien, subject only to the lien for general taxes.
G. This section applies to a flood protection district that levies assessments
pursuant to title 48, chapter 18, article 11.
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