§ 5.12.270. Other taxes and tax liens—Property interests subject to tax foreclosure.  


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  • Foreclosure proceedings are instituted against the surface estate, and real property interests subject to tax foreclosure shall include each and every interest in the surface estate, together with any subsurface rights owned by the owner of the surface estate and of any secured party in the surface estate.

(Ord. No. 82-65, § 2, 1982)