42-18151. Who may redeem real property tax
liens; persons under disability; persons owning partial
interest


A. A real property tax lien that is sold under article 3 of this chapter may be
redeemed by:


1. The owner.


2. The owner's agent, assignee or attorney.


3. Any person who has a legal or equitable claim in the property, including a
certificate of purchase of a different date.


B. A tax lien that is sold on real property of a minor or a legally incapacitated
person is subject to redemption only in the manner provided for persons under no such
disability.


C. A person who owns an interest in real property less than the whole:


1. May redeem a tax lien against that interest as a percentage of the entire
liability reported by the county assessor by paying the proportionate part of the whole
amount due.


2. Shall receive a certificate of redemption for the interest in the manner
provided by this article.