48-248. Payment of outstanding taxes, penalties
and interest on acquiring property


A. If any special taxing district acquires real or personal property, whether by
purchase, exchange, condemnation, gift or otherwise, the governing board shall pay to the
county treasurer any taxes on the property that were unpaid as of the date of
acquisition, including penalties and interest.


B. The lien for unpaid delinquent taxes, penalties and interest on property
acquired by a district:


1. Is not abated, extinguished, discharged or merged in the title to the property.


2. Is enforceable in the same manner as other delinquent tax liens.