42-18154. Certificate of redemption;
issuance; contents; fee


A. If a person requests to redeem a real property tax lien that was sold under
article 3 of this chapter, and if the county treasurer is satisfied that the person has
the right to redeem the tax lien, and if the person pays the amount due, the county
treasurer shall issue to the person a certificate of redemption.


B. The certificate shall:


1. Describe the parcels on which the tax lien is redeemed.


2. State:


(a) The date of redemption.


(b) The amount paid.


(c) By whom redeemed.


C. For each certificate of redemption the county treasurer shall:


1. Make the proper entries in the treasurer's record of tax lien sales.


2. Collect a fee of ten dollars.


D. A holder of a certificate of redemption may record the certificate in the office
of the county recorder.