42-19113. Sale


A. The sheriff shall offer the personal property, or as much of the property as is
necessary to pay the taxes, interest and costs of sale, at a public sale held at the time
fixed in the notices.


B. Any person, including the county, may bid at the sale, and the property shall be
sold to the highest bidder for cash.


C. If no bid is made for the property in an amount sufficient to pay the taxes,
interest and costs, the sheriff shall sell the property to the county in which the
property is assessed.