48-601. List of delinquent installments; publication of notice; sale of delinquent property
A. The superintendent shall, within twenty days from the date of the delinquency, begin the publication of the list of the assessments on which any installment is delinquent. The list shall contain a description of each parcel of property, and opposite each description the name of the owner as stated in the assessment, or, if no name is stated in the assessment, the word " unknown, " and the amount of the installment delinquent, together with penalty and costs due, including the cost of advertising.
B. The superintendent shall append to and publish with the list, a notice that unless each delinquent installment, together with the penalty and costs thereon, is paid, the whole amount of the assessment will be declared due by him, and the property upon which the assessment is a lien will be sold at public auction at a time and place to be specified in the notice. The publication shall be published and circulated in the municipality for a period of ten days in a daily newspaper, or for two weeks in a weekly newspaper so published and circulated. If published in a daily newspaper, publication shall be made in two issues of the paper, and eight days shall intervene between the first and the last publication.
C. Before the date fixed for the sale or before the date to which the sale has been postponed, the superintendent shall obtain a record search that shows the names and addresses of record of all lien claimants on, and other persons with an interest in, all lots or parcels on which an installment of the assessment is delinquent. The cost of a record search may be added to the assessment and is deemed to be a portion of the delinquent installment.
D. At least ten days before the sale date or the date to which the sale has been postponed, the superintendent shall serve by first class mail a notice of the date and place of the sale or postponed sale to the owner and to each of the lien claimants and other persons with an interest as shown by the search of records. The notice shall state the date of the sale, the amount of the delinquent installments including penalties, costs of advertisement and costs of the record search, shall state either that the whole amount of the assessment and costs and penalties or, if the municipality has provided for the sale of the amount of the delinquent assessment, that the amount then delinquent and costs and penalties are due at the time of the sale and shall state that, unless redeemed within the time allowed by law, a superintendent's deed will be delivered to the purchaser and the superintendent's deed shall convey title to the lands described therein free and clear of all interests and liens, except for the lien for general property taxes and prior special assessments.
E. A final sale may not be held unless the superintendent has provided notice by mail as prescribed by this section to all lien claimants discovered in the search of records. The mailing may occur either before the date originally set for the sale or before the date of any postponed sale, and only one mailing and one record search is required.
F. The time of sale shall not be less than five days after the last publication, and the place of sale shall be in or in front of the office of the superintendent, or in or in front of the usual place of meeting of the governing body of the municipality. The sale may be postponed.