48-529. Certificate of sale; vesting and divesting of assessment lien; entry of sale on assessment roll
A. After the sale, the street superintendent shall execute, in duplicate, a certificate of sale setting forth:
1. A description of the property sold.
2. The name of the owner as given on the assessment roll.
3. That the property was sold for a delinquent assessment, specifying the improvement for which the assessment was made.
4. The amount for which the property was sold.
5. The date of sale.
6. The name of the purchaser.
7. The time when the purchaser will be entitled to a deed.
B. The street superintendent shall file one copy of the certificate in his office, and deliver the other to the purchaser, or if the municipality is the purchaser, to the clerk, who shall file the certificate in his office.
C. Upon filing the copy of the certificate in the office of the street superintendent, the lien of the assessments shall vest in the purchaser, and is divested only by redemption of the property, as provided in this article.
D. The street superintendent shall also enter on the assessment roll, opposite the description of each piece of property offered for sale, a description of the part thereof sold, the amount for which it was sold, the date of the sale and the name of the purchaser.
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