48-939. List of delinquent installments; publication of notice; sale of delinquent property
A. The superintendent shall, within twenty days from the date of delinquency, prepare a list of the assessments on which any installment is delinquent. The list shall contain a description of each parcel of property, and opposite each description the name of the owner as stated in the assessment, or, if no name is stated in the assessment, the word " unknown" , and the amount of the installment delinquent, together with the penalty and costs due, including the cost of advertising.
B. The superintendent shall give a notice that unless each delinquent installment, together with the penalty and costs thereon, is paid, the whole amount of the assessment will be declared due, and the property upon which the assessment is a lien will be sold at public auction at a time and place to be specified in the notice. At least ten days before the date set for the sale the notice shall be mailed to the owner of the lot or parcel on which an installment is delinquent at the address shown on the most recent property tax roll.
C. The time of the sale shall not be less than ten days after the completion of the mailing of the notices, and the place of sale shall be in or in front of the office of the superintendent, in or in front of the usual place of meeting of the board of directors of the district or at the place otherwise designated in the notice.