42-18262. Costs; charge against county
general fund
A. The costs incurred by the county treasurer under this article are a charge
against the county general fund until recovered through redemption of the tax lien or
sale of the land under tax deed.
B. After the board of supervisors applies for a treasurer's deed pursuant to this
article, no person may redeem the tax lien unless the person first pays to the county
treasurer, in addition to the amount necessary to redeem, the entire amount of the costs
that are prescribed by this section and that have been incurred by the treasurer.
C. Preparation and delivery costs for a treasurer's deed may include the costs of
the title search and of mailing, publishing and posting notice as provided by this
article. The cost of posting the notice on the property shall include a mileage fee in
the same amount and manner as allowed by law to the sheriff in serving civil process.
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