77-1811. Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.

Whenever real estate is purchased under section 77-1809 or 77-1810, the county treasurer shall not be required to account to the State Treasurer or to any person for the amount of taxes due, until the county board, city, village, school district, drainage district or irrigation district authorities have sold the certificate or certificates of purchase of such real estate, or until, by redemption or foreclosure proceedings, he shall have received the money thereon.

Source:Laws 1903, c. 73, § 203, p. 462; R.S.1913, § 6531; C.S.1922, § 6059; C.S.1929, § 77-2011; Laws 1937, c. 167, § 36, p. 663; Laws 1939, c. 98, § 36, p. 451; Laws 1941, c. 157, § 36, p. 634; C.S.Supp.,1941, § 77-2011; R.S.1943, § 77-1811.

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