Certificate of sale; lien

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48-604. Certificate of sale; lien

A. After making the sale, the superintendent shall execute, in duplicate, a certificate of sale stating the description of the property sold, the name of the owner thereof as given on the record of the assessment, that the property was sold for a delinquent assessment, specifying the improvement for which the assessment was made, the amount for which the property was sold, the date of sale, the name of the purchaser, and the time when the purchaser will be entitled to a deed. The superintendent shall file one copy of the certificate in his office, and deliver the other to the purchaser, or if the municipality is the purchaser, to the clerk, who shall file it in his office.

B. On filing the copy of the certificate in the office of the superintendent, the lien of the assessment shall vest in the purchaser, and is only divested by a redemption of the property, as provided in this article.

C. The superintendent shall also enter on the record of the assessment, opposite the description of each lot offered for sale, a description of the part thereof sold, the amount for which it was sold, the date of sale, and the name of the purchaser.


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