37-335.03. Assessment district assessments and city improvement plan assessments as lien on urban lands within district; enforcement

A. Officially certified descriptions of all urban lands included within the boundaries of a city special assessment or county improvement district subject to an approved improvement plan, with the amounts of assessments and charges of every character made against the leasehold interest of the lessee or the interest in the certificate of purchase of the purchaser of such lands, shall be furnished to the state land department as soon as the assessments or charges are levied. A promise by the lessee or purchaser to make timely payment of all assessment charges and an acknowledgment of the assessment shall be inserted in any certificate of purchase or lease for such lands. If assessments have been levied against urban lands prior to purchase or lease pursuant to an improvement plan, the commissioner shall require that all unpaid installments on assessments be paid to the city or town or county improvement district before executing a lease or any instrument of sale. Thereafter the proceedings leading to the recording of an assessment by the city or town or county improvement district may treat the lessee's or purchaser's interest in state land as land subject to an assessment notwithstanding section 48-582 or 48-920.

B. If any installment of any assessment or charge against the leasehold interest of the lessee or the interest in the certificate of purchase of the purchaser of urban land subject to an improvement plan is not paid when due, the superintendent of streets of the city or town or county improvement district where the urban land is located may, after not less than thirty days' notice to the named purchaser or lessee, notify the state land department of the nonpayment. Such nonpayment is a default under any certificate of purchase or long-term lease under which such lands are held. The interest of any purchaser or lessee of any urban lands within a municipal assessment district is subject to the enforcement and sale, redemption and forfeiture provisions of title 48, chapter 4, article 2 or title 48, chapter 6, article 1. Nonpayment of charges due pursuant to an improvement plan subjects the certificate or lease to default proceedings as provided by this chapter. If the delinquent amounts against such land are not paid within thirty days from the date the notice is received by the commissioner, the commissioner shall act to cancel the certificate of purchase or lease.

C. All charges and assessments legally imposed against the leasehold interest of the lessee or the interest in the certificate of purchase of the purchaser of urban lands subject to an improvement plan approved by the commissioner which are not held under a certificate of purchase or lease by the assessment district or pursuant to an improvement plan shall be a continuing charge, and such land shall not be leased or sold until the purchaser or lessee of the land presents to the state land department a certificate from the superintendent of streets of the city or town or county improvement district in which the land is located showing that all assessments due have been paid as provided in subsection A of this section.