42-18127. Expiration of lien and certificate;
notice; applicability
A. If the tax lien is not redeemed and the purchaser or the purchaser's heirs or
assigns fail to commence an action to foreclose the right of redemption as provided by
this chapter within ten years after the last day of the month in which the lien was
acquired pursuant to section 42-18114, the certificate of purchase or registered
certificate expires and the lien is void.
B. At least thirty but not more than sixty days before the expiration date, the
county treasurer shall notify the purchaser by certified mail of the pending expiration.
Within seven days after expiration, the treasurer shall notify the purchaser by certified
mail that the lien and certificate of purchase or registered certificate have expired.
C. This section applies to liens purchased from and after August 22, 2002.
D. This section does not apply if, at the time of expiration:
1. The parcel for which the lien was purchased is subject to a judicial proceeding
or a thirty day notice pursuant to section 42-18202.
2. Other applicable law or court order prohibits the commencement of an action to
foreclose the right to redeem. The expiration date of the tax lien shall be extended to
twelve months following the termination of such prohibition.
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