Procedure for summary foreclosure of lien for accrued charges, tolls or assessments
- notice of sale
- sale for delinquency in taxes.
1.In any and all cases where solely on account of delinquent district taxes, charges, tolls or assessments any lands in the district have been sold or may hereafter be sold at a delinquent tax sale, either to the county or to any other person, firm, corporation or association, except the district, and the period of redemption has or shall have expired, the lien for all accrued district assessments, charges and tolls against the same may be summarily foreclosed by giving notice of sale in substantially the same manner and for the same time as required by law for delinquent tax sales by the county treasurer.
2.The county treasurer shall and is hereby directed immediately to give notice of such sale within 5 days after receiving written demand to make such sale from the secretary of the district to the effect that the board of directors of the district has ordered the foreclosure of the lien.
3.The county treasurer shall conduct such sale in substantially the same manner as delinquent tax sales are now conducted by the county treasurer.
4.If there are no other bidders at such sale or a sale cannot be made for sufficient to pay the lien for all accrued district taxes, assessments, charges and tolls, including penalties and cost of advertising, then the county treasurer shall bid in the lands and appurtenances in the name of and for the district. There shall be no right of redemption from such sale and the title shall thereupon become absolute in the district. The county treasurer shall immediately execute a deed for the lands and appurtenances in the name of the district and deliver the same to the secretary of the district to be immediately recorded with the county recorder of the county where the land is situated.
5.In cases where lands and appurtenances in the district are sold at a delinquent tax sale on account of delinquent state and county taxes as well as for delinquent district taxes, charges, tolls or assessments, then the county treasurer shall bid in such lands for the district and county jointly in cases where there is no other bidder for the same. In such cases the county shall be deemed to be holding the title for both the county and the district in the proportion of their respective tax claims against the same. Such lands and appurtenances shall thereafter be disposed of at a summary sale in the manner hereinabove provided, except that no sale shall be made for a price less than the whole amount of delinquent taxes, penalties and costs of both county and district.
6.The board of county commissioners may compromise the amount of state and county tax to be included in such sale price if the full amount cannot be obtained at such sale, but if the sale is made to the district, the latter shall not be required to make payment of any part of the delinquent state and county taxes which may have been a charge against such land, but shall take the same free of any lien based thereon.
Section 539.695 — Procedure for summary foreclosure of lien for accrued charges, tolls or assessments; notice of sale; sale for delinquency in taxes.,