42-19111

42-19111. Notice of sale

A. After seizing the property the sheriff shall give notice of the time, place and
terms of sale by:

1. Posting three notices in the county where the property is to be sold. One of the
notices shall be posted at the place where the property is located, and the other two
shall be posted in locations in the county that are commonly and regularly observed by
the general public.

2. Either personal service on the owner of the property or mailing a copy of the
notice to the owner by certified mail, return receipt requested. If notification under
this paragraph cannot be completed because the owner is unknown or the owner's address is
unknown, the sheriff shall publish notice in a newspaper of general circulation in the
county in which the unsecured property was seized. If the notice is published in a weekly
newspaper, the notice must appear once each week for two consecutive weeks. If the
notice is published in a daily newspaper, the notice must appear six consecutive times.
In either case, the last publication must appear at least three weeks but not more than
four weeks before the date of the sale.

B. The notices shall:

1. Describe the property to be sold.

2. State the name of the owner or person to whom the property is assessed.

3. State the place and time of holding the sale.

4. State the amount of taxes for which the property is to be sold.

C. The sheriff may not sell personal property under section 42-19113 until at least
three weeks after the notice is served on the property owner, after receiving
confirmation that the owner received the notice by certified mail or after the last date
of notice by publication, whichever method the sheriff used under subsection A, paragraph
2 of this section.

D. If a court determines that a sheriff failed to give notice as required by this
section:

1. Any sale of the personal property by the sheriff is void.

2. The owner is entitled to redeem the property as provided by this article on
paying the outstanding taxes, interest and costs associated with collecting the taxes.

3. The court may award fees and other expenses associated with the adjudication to
the owner as provided by section 12-348.