§ 42.18152

42-18152. When lien may be fully redeemed; partial payment refund A. A real property tax lien may be fully redeemed at any time: 1. Within three years after the date of tax lien sale. 2. After three years but before the delivery of a treasurer's deed to the certificate of purchase holder or the certificate of purchase holder's heirs or assigns. B. A lien that has been partially redeemed under section 42-18056, subsection C must be fully redeemed before the delivery of a treasurer's deed to the purchaser. C. The county treasurer shall refund all partial payment amounts impounded under section 42-18056, subsection E to the person or persons or their heirs or assigns within thirty days after delivering the treasurer's deed to the purchaser or entry of a judgment directing the sale of the property for excess proceeds pursuant to article 6 of this chapter.