48-1596. Delinquent taxes; sale of property
for taxes
A. All taxes assessed and levied under this chapter shall become due and delinquent
and shall become a lien on the real property assessed at the same time as general county
taxes.
B. All provisions of the general revenue laws of the state providing for assessing,
levying and collecting taxes on real estate for county purposes shall be applicable to
the assessment, levy and collection of taxes for the purposes of this chapter, if
applicable, including all remedies of such revenue laws for collecting delinquent taxes
and provisions relating to sales of real property for delinquent taxes.
C. At any sale of taxable property in the district for delinquent taxes, including
lands held by a certificate of sale from the state land department, the district may
become the purchaser thereof and hold title thereto with the same rights and powers as
individuals. The board of directors of the district may provide district funds for such
purchases and lease, sell, assign or otherwise dispose of the property so acquired for
not less than an amount equal to the amount paid for the property, together with interest
at the rate of six per cent a year from the date of purchase, and an amount equal to the
pro rata of current taxes for district purposes during the period of ownership.
D. If property so acquired by the district at tax sale has not been disposed of,
then on petition of five qualified electors of the district the question of selling lands
so held and unsold on other and different terms and conditions shall be submitted to the
qualified electors of the district at the next regular election of the district, and the
board of directors may then sell the lands upon the terms and conditions authorized at
the election.
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