42-18262. Costs; charge against county general fund
A. The costs incurred by the county treasurer under this article are a charge against the county general fund until recovered through redemption of the tax lien or sale of the land under tax deed.
B. After the board of supervisors applies for a treasurer's deed pursuant to this article, no person may redeem the tax lien unless the person first pays to the county treasurer, in addition to the amount necessary to redeem, the entire amount of the costs that are prescribed by this section and that have been incurred by the treasurer.
C. Preparation and delivery costs for a treasurer's deed may include the costs of the title search and of mailing, publishing and posting notice as provided by this article. The cost of posting the notice on the property shall include a mileage fee in the same amount and manner as allowed by law to the sheriff in serving civil process.