42-18106. Delinquent tax list and notice of sale
A. On or before December 31 of each year, the county treasurer shall prepare:
1. A list of all real property on which the taxes for prior tax years are unpaid and delinquent, describing the property as it is described on the tax roll.
2. An accompanying notice stating that the treasurer will sell a tax lien on each parcel of real property at public auction for taxes, penalties, interest and charges on the real property.
B. The notice of sale shall include:
1. The name of the owner.
2. The property account number, if available, and the parcel number of the property.
3. The tax years for which taxes are delinquent.
4. The taxes, penalties, interest and charges assessed.
C. If the board of supervisors by resolution elects to pursue any other remedy provided by law, the board may dispense with the notice of sale under this section, but that action does not affect sections 42-18109 and 42-18110.
D. The county shall make available to the public on a county website the description of the property associated with a parcel number.