Foreclosure Statutes

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42-18201. Action to foreclose right to redeem

At any time beginning three years after the sale of a tax lien but not later than ten years after the last day of the month in which the lien was acquired pursuant to section 42-18114, if the lien is not redeemed, the purchaser or the purchaser's heirs or assigns, or the state if it is the assignee, may bring an action to foreclose the right to redeem. The action to foreclose the right to redeem shall be filed in the superior court in the county in which the real property is located. If any applicable law or court order prohibits bringing an action to foreclose the right to redeem, the limitation provided herein shall be extended twelve months following the termination of such prohibition.

42-18202. Notice

  1. At least thirty days before filing an action to foreclose the right to redeem under this article, but not more than one hundred eighty days before such an action is commenced or may be commenced under section 42-18101 the purchaser shall send notice of intent to file the foreclosure action by certified mail to:
    1. The property owner of record according to the records of the county recorder in the county in which the property is located or to all of the following:
      1. The property owner according to the records of the county assessor in the county in which the property is located as determined by section 42-13051.
      2. The situs address of the property, if shown on the tax roll and if different from the owner's address under subdivision (a).
      3. The tax bill mailing address according to the records of the county treasurer in the county in which the property is located, if that address is different from the addresses under subdivisions (a) and (b).
    2. The treasurer of the county in which the real property is located.
  2. The notice shall include:
    1. The property owner's name.
    2. The real property tax parcel identification number.
    3. The legal description of the real property.
    4. The certificate of purchase number.
    5. The proposed date of filing the action.
  3. If the purchaser fails to send the notice required by this section, the purchaser is considered to have substantially failed to comply with this section. A court shall not enter any action to foreclose the right to redeem under this article until the purchaser sends the notice required by this section.

42-18203. Application of law and rules of procedure

  1. The provisions of law relating to civil actions and rules of civil procedure control the proceedings in an action to foreclose the right to redeem, including the right of appeal.
  2. In an action to foreclose the right to redeem with respect to tax liens sold on real property of minors and legally incapacitated persons, the provisions of law relating to the prosecution of civil actions against persons under those disabilities apply.

42-18204. Judgment foreclosing right to redeem; effect

  1. In an action to foreclose the right to redeem, if the court finds that the sale is valid and that the tax lien has not been redeemed, the court shall enter judgment:
    1. Foreclosing the right of the defendant to redeem.
    2. Directing the county treasurer to expeditiously execute and deliver to the party in whose favor judgment is entered, including the state, a deed conveying the property described in the certificate of purchase.
  2. After entering judgment the parties whose rights to redeem the tax lien are thereby foreclosed have no further legal or equitable right, title or interest in the property subject to the right of appeal and stay of execution as in other civil actions.
  3. The foreclosure of the right to redeem does not extinguish any easement on or appurtenant to the property.
  4. The foreclosure of the right to redeem does not extinguish any lien for an assessment levied pursuant to title 48, chapter 4, 6, 14 or 18, or section 9-276.

42-18205. County treasurer's deed; form

  1. On receiving a certified copy of a judgment foreclosing the right to redeem and a fee of fifty dollars per parcel, the county treasurer shall execute and deliver to the party in whose favor the judgment was entered a deed conveying the property described in the judgment.
  2. The deed shall include the following information:
    1. The date, court action number and name of the judgment.
    2. The name of the purchaser.
    3. The property description.
    4. The date of the conveyance.
    5. A formal acknowledgment by the treasurer.

42-18206. Redemption during pendency of action to foreclose

Any person who is entitled to redeem under article 4 of this chapter may redeem at any time before judgment is entered, notwithstanding that an action to foreclose has been commenced, but if the person who redeems has been served personally or by publication in the action, or if the person became an owner after the action began and redeems after a notice is recorded pursuant to section 12-1191, judgment shall be entered in favor of the plaintiff against the person for the costs incurred by the plaintiff, including reasonable attorney fees to be determined by the court. 42-18206. Redemption during pendency of action to foreclose Any person who is entitled to redeem under article 4 of this chapter may redeem at any time before judgment is entered, notwithstanding that an action to foreclose has been commenced, but if the person who redeems has been served personally or by publication in the action, or if the person became an owner after the action began and redeems after a notice is recorded pursuant to section 12-1191, judgment shall be entered in favor of the plaintiff against the person for the costs incurred by the plaintiff, including reasonable attorney fees to be determined by the court.

42-18207. Prosecution of action brought by state; disposition of costs

If the state brings an action to foreclose, it shall be prosecuted by the county attorney. The costs and attorney fees awarded shall be deposited in the county general fund.

42-18208. Expiration of lien and certificate; notice

  1. If a tax lien that was purchased pursuant to section 42-18114 on or before August 31, 2002 is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption on or before ten years from the date that the lien was purchased, the certificate of purchase or registered certificate expires and the lien is void.
  2. At least six months before the certificate of purchase or registered certificate expires, the county treasurer shall:
    1. Notify each purchaser by certified mail of the pending expiration.
    2. Post the names of purchasers who hold liens that are subject to pending expiration:
      1. Near the outer door of the office of the county treasurer.
      2. On the county treasurer's web site.
    3. Publish the names of purchasers who hold liens that are subject to pending expiration at least one time in a newspaper of general circulation in the county.
  3. Subsection A of this section does not apply if the tax lien is assigned to the state pursuant to section 42-18113 unless the lien is resold pursuant to section 42-18122.
  4. If a judicial proceeding prohibits bringing an action to foreclose the right to redeem, the time of expiration under this section shall be extended by twelve months following the completion of the judicial proceeding.