42-18121. Payment of subsequent taxes by
certificate holder; fee


A. On or after June 1, if a person who holds a certificate of purchase desires to
pay subsequent taxes, accrued interest and related fees due on the property, the person
shall exhibit the certificate or receipt of registered certificate to the county
treasurer. The treasurer shall enter the amount of the payment on the certificate and on
the record of tax lien sales. The amount of subsequent taxes bears interest at the rate
stated in the certificate of purchase from the first day of the month following the
purchase of the subsequent tax lien.


B. The county treasurer shall collect a fee of five dollars from the holder of the
certificate for making the entries.