42-18122. Resale of tax liens assigned to the
state; fee


A. If a tax lien is assigned to this state as provided by this article, the county
treasurer shall sell, assign and deliver the certificate of purchase to any person who
pays to the county treasurer the whole amount then due under the certificate, including
interest, penalties and charges, and in addition the entire amount of subsequent taxes
assessed on the property described in the certificate.


B. The county treasurer shall collect a fee of not more than ten dollars from the
assignee for making each assignment.