48-1776. Collection of taxes; delinquent
taxes
A. A district shall have the same right as an individual to become a purchaser at
any tax sale, foreclosure or other sale of lands for nonpayment of assessments or taxes
due the district, and may as such purchaser pay a price which includes other taxes
involved in the same sale when it is deemed necessary for protection of the interest of
the district. The district may convey title thus acquired to the same extent as
individual purchasers, and may transfer the rights of filing and entry provided by the
act of Congress of August 11, 1916.
B. All taxes and assessments levied as provided by this chapter shall become due
and delinquent in the same manner as property taxes levied for general county purposes.
C. All taxes and assessments unless otherwise provided by this chapter shall be
collected by such proceedings, at the same times and with the same penalties as general
county property taxes insofar as such provisions and proceedings can be substantially
adopted for that purpose. This subsection shall be liberally construed to promote the
purposes of the organization of electrical districts.
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