Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; contents; administrative fee

(1) The purchaser of any real property sold by the county treasurer or his or her designee for taxes shall be entitled to a certificate describing the real property so purchased, the sum paid, the date when the purchaser will be entitled to a deed for real property determined to be vacant and abandoned pursuant to section 77-1837 , and the date when the purchaser will be entitled to a deed for any other real property, which certificate shall be signed by the county treasurer in his or her official capacity and shall be presumptive evidence of the regularity of all prior proceedings. The certificate may be provided to the purchaser by hand delivery, mail, or electronic means. Each tax lien shall be shown on a single certificate. The purchaser acquires a perpetual lien of the tax on the real property, and if after the taxes become delinquent he or she subsequently pays any taxes levied on the property, whether levied for any year or years previous or subsequent to such sale, he or she shall have the same lien for them and may add them to the amount paid by him or her in the purchase.

(2) Upon issuance of the certificate, the purchaser shall notify, by personal or residence service, and if unsuccessful, by certified mail service, the property owner of the real property that was sold for taxes at the address listed for such owner in the records of the county assessor. The notice shall (a) state that a certificate has been issued, (b) include a brief description of the property owner's legal rights to redeem the real property, (c) identify the real property by the street address listed in the records of the county assessor, (d) include the total amount of taxes, interest, and costs for which the property was sold and a recitation that interest and fees may accrue, (e) include the purchaser's name, and (f) include a prominent warning that failure to act may result in forfeiture of the property. Upon the issuance of the certificate, an administrative fee of one hundred fifty dollars shall be charged to the property owner. The fee shall be noted by the county treasurer in the record opposite the real property and shall be collected by the county treasurer in case of redemption for the benefit of the holder of the certificate.

(3) Personal or residence service under subsection (2) of this section is not required on certificates purchased by or issued to counties pursuant to sections 77-1809 and 77-1918 .