Authority; set up accounts; proceeds; how disbursed
(1) The authority shall set up accounts on its books relating to the operation, management, or other expense of each individual parcel of real estate.
(2) When any parcel of real estate is sold or otherwise disposed of by the authority, the proceeds therefrom shall be applied and distributed in the following order, except as provided for in section 77-3206 :
(a)To the payment of the expenses of sale, the costs of…#
(a) To the payment of the expenses of sale, the costs of the care, improvement, operation, demolition, management, and administration of such parcels of real estate as determined by the commissioners and apportioned to such parcel;
(b)To the payment of any penalties, fees, or costs which…#
(b) To the payment of any penalties, fees, or costs which were included in the judgment originally entered against such parcel of real estate, plus its proportional part of the costs of the sheriff's foreclosure sale, as shown by the court records; and