This section says when and how a purchaser can get a deed to tax-assessed property, including notice to interested parties and a filing requirement with the superintendent.
48-944 - Deed to purchaser; notice to owner; redemption after notice; effect of deed 48-944 . Deed to purchaser; notice to owner; redemption after notice; effect of deed A. After the expiration of thirteen months from the date of sale, the superintendent shall execute to the purchaser, or his assignee, on his application, if he has fully complied with the provisions of this section, a deed to the property sold in which shall be recited substantially the matters contained in the certificate, any assignment thereof, and that no person has redeemed the property. The superintendent shall receive from the applicant for a deed one dollar for making the deed, unless the district is the purchaser. B. The purchaser shall, at least thirty days before he applies for a deed, mail to the owner, all lien claimants of record, all persons of record with an interest in the property and, if occupied by a person other than the owner, to the occupant of the property, a written notice that the property, giving the description, has been sold for a delinquent assessment, specifying the improvement for which the assessment was made, the amount for which the property was sold, the amount necessary to redeem at the time of giving notice, the time when the purchaser or assignee will apply to the superintendent for a deed and that, on issuance of the deed, all interests in the property, whether of record before or after the assessment lien, will be extinguished, except for the lien for general property taxes and prior special assessments. If the owner cannot be found after due diligence, the notice shall be posted in a conspicuous place upon the property at least thirty days before the time stated therein of the application for a deed. C. The applicant shall file with the superintendent an affidavit showing that notice of the application has been given, and if the mailed notice was returned to the sender, that due diligence was used to find the owner. If redemption of the property is made after the affidavit is filed, and more than twelve months from the date of sale, the person making the redemption shall pay, in addition, for payment to the purchaser, ten dollars for the service of notice and the making of the affidavit. D. The deed of the superintendent shall be prima facie evidence of the truth of all matters recited therein, and of the regularity of all proceedings prior to the execution thereof, and of title in the grantee. The deed of the superintendent shall convey to the purchaser fee title to the lands described therein, free and clear of all interests, liens, claims and encumbrances whether of record before or after the assessment lien, except for the lien for general property taxes and prior special assessments.