Sec 42-18152. When lien may be fully redeemed; partial payment refund  


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  • A. A real property tax lien may be fully redeemed at any time:

    1. Within three years after the date of sale.

    2. After three years but before the delivery of a treasurer's deed to the purchaser or the purchaser's heirs or assigns.

    B. A lien that has been partially redeemed under section 42-18056, subsection C must be fully redeemed before the delivery of a treasurer's deed to the purchaser.

    C. The county treasurer shall refund all partial payment amounts impounded under section 42-18056, subsection E, to the person or persons or their heirs or assigns within thirty days after delivering the treasurer's deed to the purchaser.