63-1108 PURCHASE BY COUNTY.
REVENUE AND TAXATION
CHAPTER 11
SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES
63-1108. Purchase by county. In the event that no person bids on any property offered for sale, or if such property, in the judgment of the tax collector exceeds in value the amount of the highest bid made and the tax collector deems it for the best interests of the county, he shall bid on the property himself for the county. He shall dispose of the purchased property by sale in the same manner as other personal property belonging to the county. However, the tax collector shall not buy any property for the county when a sufficient sum to defray the property taxes and costs of sale is bid therefor.