42-19115. Return of sale; distribution of proceeds
A. The sheriff shall make return of the tax bill on or before the tenth day of the month following the sale and, if the property is sold to a person other than the county, shall pay to the county treasurer the total amount of all monies received.
B. The treasurer shall distribute the proceeds to the proper funds. The costs shall be placed in the county expense fund. Any balance remaining with the treasurer after payment of the taxes, interest and costs shall be paid to the owner of the personal property who was dispossessed by the sale.