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.