48-3155. Notice of sale of lands for failure to pay installment or assessment
A. The district secretary shall, after the date of maturity of an assessment or installment thereof, on unanimous vote of the board of directors in districts having a board composed of three members, or on a two-thirds vote of the directors in districts having a board of nine members, prepare a list of the lands upon which the assessment or installment thereof is unpaid and delinquent, describing the lands as they appear upon the district records and the names of the owners thereof respectively, and stating that so much of each parcel of land as deemed necessary by the secretary for the purpose will, on the date specified, be sold by him at public auction to the highest and best bidder for cash, at the office of the district, for the assessment or installment thereof then due and unpaid and penalties, interest and charges thereon.
B. The secretary shall mail the owner of each parcel of land, if the owner is known, at his last known address as it appears upon the district records, a copy of the notice of the proposed sale. The notice shall be mailed not less than thirty days prior to the date therein fixed for the sale, and the secretary shall cause the list and notice to be published at least once a week for two consecutive weeks in a newspaper of general circulation within the county in which the district office is located, the first of which publications shall be not less than thirty days prior to the date of the sales prescribed therein.