§ 31-25-1109 — Court to direct sale of property

With respect to property
concerning which there is no appearance or concerning which all objections
presented are overruled, the court shall forthwith enter a final order fixing the
amount of the delinquency and costs and directing the treasurer of the taxing
authority to sell such property at a date not more than ten days after the entry of
such order for the purpose of satisfying the same. No proceeding to review any
order of the district court entered under the provisions of this part 11 for the sale of
any property shall be commenced after thirty days from the entry of the order
sought to be reviewed. No proceeding to review such order shall be permitted to
interrupt or delay the sale of any property with respect to which no such
proceeding has been commenced. The provisions of this section shall not apply to
any person in interest who has not been given actual notice. No sale shall be stayed
unless the applicant for review files a bond in the supreme court in a penal sum not
less than the amount of the delinquent assessment, with the condition that the
amount of said tax, together with costs, shall be summarily forfeited to the taxing
authority if the ruling of the trial court is sustained, in which event payment under
the bond shall constitute a payment of the delinquent tax. If order of sale is denied
by the district court, the taxing authorities shall have the right to a review of the
proceedings in the supreme court and shall not be required to file a bond therefor.

Legislative History

Source: L. 81: Entire part added, p. 1620, � 21, effective July 1.