42-18201. Action to foreclose right to
redeem


At any time beginning three years after the sale of a tax lien but not later than
ten years after the last day of the month in which the lien was acquired pursuant to
section 42-18114, if the lien is not redeemed, the purchaser or the purchaser's heirs or
assigns, or the state if it is the assignee, may bring an action to foreclose the right
to redeem. The action to foreclose the right to redeem shall be filed in the superior
court in the county in which the real property is located. If any applicable law or court
order prohibits bringing an action to foreclose the right to redeem, the limitation
provided herein shall be extended twelve months following the termination of such
prohibition.