[§231-62]  Tax liens; foreclosure; property. (a)  Upon enforcement or foreclosure by the State, in any manner whatsoever, ofany state tax lien on real property, all state taxes of whatsoever nature andhowsoever accruing and due at the time of the foreclosure sale from thetaxpayer against whose property the tax lien is so enforced or foreclosed shallbe satisfied as far as possible out of the proceeds of the sale remaining afterpayment of (1) the costs and expenses of the enforcement and foreclosure includinga title search, if any, (2) the amount of subsisting state tax liens on realproperty, and (3) the amount of any recorded liens against the property, in theorder of their priority.

(b)  The liens may be enforced by action of thestate tax collector in the circuit court of the judicial circuit in which theproperty is situated.  Jurisdiction is conferred upon the circuit courts tohear and determine all proceedings brought or instituted to enforce andforeclose such state tax liens, and the proceedings had before the circuitcourts shall be conducted in the same manner and form as ordinary foreclosureproceedings.

(c)  If the owners or claimants of the propertyagainst which a state tax lien is sought to be foreclosed are at the timewithout the State or cannot be served within the State, or if the owners areunknown, and the fact shall be made to appear by affidavit to the satisfactionof the court, and it shall in like manner appear prima facie that a cause ofaction exists against such owners or claimants or against the propertydescribed in the complaint or that such owners or claimants are necessary orproper parties to the action, the court may grant an order that the service maybe made in the manner provided by sections 634-23 to 634-27.  In any such caseit shall not be necessary to obtain judgment and have execution issued andreturned unsatisfied, before proceeding to foreclose the lien for taxes in themanner provided. [L 1989, c 14, pt of §1(1)]