59-2-1353 - Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
59-2-1353. Foreclosure of lien claimed by county -- Time -- Venue -- Parties --Pleading.
In all cases where any county claims a lien on real estate for delinquent general taxeswhich have not been paid for a period of four years, the county may foreclose the lien by anaction in the district court of the county in which the real estate is located. In this action allpersons owning, having, or claiming an interest in or lien upon the real estate or any part of thereal estate may be joined as defendants, and the complaint shall contain a description of theproperty, together with the amount claimed to be due on the property, including interest,penalties, and administrative costs. If the name of the owner of any real estate cannot beascertained from the records of the county, the complaint shall state that the owner is unknown tothe plaintiff. It is sufficient to allege in the complaint that a general tax has been duly levied uponthe described real estate, without stating any of the proceedings or steps leading up to the levy ofthe tax.
Amended by Chapter 181, 1995 General Session