9-404. Payment of outstanding taxes, penalties and interest on acquiring property
A. If a city or town acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the city or town shall pay to the county treasurer any taxes on the property that were unpaid as of the date of acquisition, including penalties and interest.
B. The lien for unpaid delinquent taxes, penalties and interest on property acquired by a city or town:
1. Is not abated, extinguished, discharged or merged in the title to the property.
2. Is enforceable in the same manner as other delinquent tax liens.