Sanitary & Improvement District 222 v. Metropolitan Life Insurance

This appeal presents the single issue of whether or not a special assessment must be 2 years delinquent before a city, village, or sanitary and improvement district may proceed to foreclose liens as authorized by section 77-1917.01, R. R. S. 1943. The defendantsappellees, who are parties having an interest in the real property which is the subject of the action, assert that section 77-1901, R. R. S. 1943, which provides that after a parcel of real estate has been offered for sale for 2 consecutive years the county board shall make an order directing foreclosure, is, by virtue of the…