48-2072. Certificate of sale; lien
A. After making the sale, the agent designated by the board shall execute, in
duplicate, a certificate of sale stating the description of the property sold, the name
of the owner given on the record of the assessment, that the property was sold for a
delinquent assessment, the improvement for which the assessment was made, the amount for
which the property was sold, the date of sale, the name of the purchaser and the time the
purchaser is entitled to a deed. The agent shall file one copy of the certificate in the
district office and shall deliver the other to the purchaser.
B. After the copy of the certificate is filed in the office of the district, the
lien of the assessment vests in the purchaser and is only divested by a redemption of the
property as provided in this article.
C. The agent shall also enter on the record of the assessment, opposite the
description of each lot offered for sale, a description of the part sold, the amount for
which it was sold, the date of sale and the name of the purchaser.
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