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 right to redeem.


B. An insubstantial failure to comply with these provisions does not affect the
validity of:


1. The assessment and levy of taxes.


2. Any tax lien on real property for delinquent unpaid taxes.


3. The sale of a tax lien or the foreclosure of the right to redeem by which tax
collection is enforced.