35-482. Summary sale of delinquent property

A. As a cumulative remedy, if any installment is delinquent, the governing body may order the summary sale of the property as provided in this section.

B. The order of the governing body shall identify the property and shall state the amount of the delinquent installments for which the property is to be sold.

C. Notice of such order shall be mailed to the owners of the property to be sold as their names and addresses appear on the last equalized tax roll or as filed with the superintendent or as known to the clerk, within twenty days of such order.

D. In the case of a municipality, section 48-601, section 48-603, subsection A, section 48-604, section 48-605, subsections A and B, and sections 48-606 and 48-607, and in the case of a district including a flood protection district, section 48-939, section 48-941, subsection A, section 48-942, section 48-943, subsections A and B, and sections 48-944 and 48-945, shall be applicable, except that the list of assessments of delinquent property ordered sold shall be published within twenty days of the order for sale, the notice appended to same shall make no provision for declaring the whole amount of the assessment due, redemption may be had prior to sale by paying the delinquent amounts, together with interest, penalties and charges then due, and the amounts for which property is sold shall include, in addition to interest and penalties, the delinquent installments and charges for costs of the tax delinquency and summary sale proceedings.

E. The purchaser at a summary sale, as to assessments, shall take the property subject to all unpaid installments, interest and penalties under the same proceeding, to all public improvement assessments and installments which shall not be subordinate thereto, and to any contingent or supplemental obligations for deficiencies.

F. On the summary sale of a lot, acre or parcel subject to an assessment lien levied by a flood protection district, if there are no offers to purchase the assessment lien, the lot, acre or parcel shall be struck off to the municipality or district without any payment being made by the flood protection district, and the district shall be deemed the purchaser and shall be vested with all remedies that a purchaser at the sale would have obtained. In addition, the district or municipality may bring a judicial action to foreclose the delinquent assessment lien at any time after it becomes the purchaser. Such action shall be filed in the superior court in the county in which the district and the assessed lot, acre or parcel are located, and shall be prosecuted by the district in the same manner and with the same results as the foreclosure of a mortgage or other lien on real property. This subsection shall not be construed to change the priority of the assessment lien levied by a flood protection district, and such a lien shall remain a first lien, subject only to the lien for general taxes.

G. This section applies to a flood protection district that levies assessments pursuant to title 48, chapter 18, article 11.

35-482. Summary sale of delinquent property

A. As a cumulative remedy, if any installment is delinquent, the governing body may order the summary sale of the property as provided in this section.

B. The order of the governing body shall identify the property and shall state the amount of the delinquent installments for which the property is to be sold.

C. Notice of such order shall be mailed to the owners of the property to be sold as their names and addresses appear on the last equalized tax roll or as filed with the superintendent or as known to the clerk, within twenty days of such order.

D. In the case of a municipality, section 48-601, section 48-603, subsection A, section 48-604, section 48-605, subsections A and B, and sections 48-606 and 48-607, and in the case of a district including a flood protection district, section 48-939, section 48-941, subsection A, section 48-942, section 48-943, subsections A and B, and sections 48-944 and 48-945, shall be applicable, except that the list of assessments of delinquent property ordered sold shall be published within twenty days of the order for sale, the notice appended to same shall make no provision for declaring the whole amount of the assessment due, redemption may be had prior to sale by paying the delinquent amounts, together with interest, penalties and charges then due, and the amounts for which property is sold shall include, in addition to interest and penalties, the delinquent installments and charges for costs of the tax delinquency and summary sale proceedings.

E. The purchaser at a summary sale, as to assessments, shall take the property subject to all unpaid installments, interest and penalties under the same proceeding, to all public improvement assessments and installments which shall not be subordinate thereto, and to any contingent or supplemental obligations for deficiencies.

F. On the summary sale of a lot, acre or parcel subject to an assessment lien levied by a flood protection district, if there are no offers to purchase the assessment lien, the lot, acre or parcel shall be struck off to the municipality or district without any payment being made by the flood protection district, and the district shall be deemed the purchaser and shall be vested with all remedies that a purchaser at the sale would have obtained. In addition, the district or municipality may bring a judicial action to foreclose the delinquent assessment lien at any time after it becomes the purchaser. Such action shall be filed in the superior court in the county in which the district and the assessed lot, acre or parcel are located, and shall be prosecuted by the district in the same manner and with the same results as the foreclosure of a mortgage or other lien on real property. This subsection shall not be construed to change the priority of the assessment lien levied by a flood protection district, and such a lien shall remain a first lien, subject only to the lien for general taxes.

G. This section applies to a flood protection district that levies assessments pursuant to title 48, chapter 18, article 11.