42-18110. Affidavits of posting and
publication


A. The county treasurer shall record an affidavit stating the posting of the
delinquent tax list and notice of the tax lien sale.


B. Immediately after the last publication, each publisher who publishes the list
and notice on the order of the county treasurer shall deliver to the treasurer and record
an affidavit of publication made by the publisher, manager or editor of the newspaper to
whom the facts of publication are known. A publisher who fails to furnish and record the
affidavit within ten days after the last publication shall not be paid for the
publication of the list and notice. The recorded affidavit is prima facie evidence of
the recited facts in any action in the courts of this state.