With respect to property concerning which there is no appearance or concerning which all objections presented are overruled, the court shall forthwith enter a final order fixing the amount of the delinquency and costs and directing the treasurer of the taxing authority to sell such property at a date not more than ten days after the entry of such order for the purpose of satisfying the same. No proceeding to review any order of the district court entered under the provisions of this part 11 for the sale of any property shall be commenced after thirty days from the entry of the order sought to be reviewed. No proceeding to review such order shall be permitted to interrupt or delay the sale of any property with respect to which no such proceeding has been commenced. The provisions of this section shall not apply to any person in interest who has not been given actual notice. No sale shall be stayed unless the applicant for review files a bond in the supreme court in a penal sum not less than the amount of the delinquent assessment, with the condition that the amount of said tax, together with costs, shall be summarily forfeited to the taxing authority if the ruling of the trial court is sustained, in which event payment under the bond shall constitute a payment of the delinquent tax. If order of sale is denied by the district court, the taxing authorities shall have the right to a review of the proceedings in the supreme court and shall not be required to file a bond therefor.
Source: L. 81: Entire part added, p. 1620, § 21, effective July 1.