Sec 42-18101. Sale and foreclosure of tax liens; effect of insubstantial failure to comply  


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  • A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem.

    B. An insubstantial failure to comply with these provisions does not affect the validity of:

    1. The assessment and levy of taxes.

    2. Any tax lien on real property for delinquent unpaid taxes.

    3. The sale of a tax lien or the foreclosure of the right to redeem by which tax collection is enforced.