Parcels; property description; designation of owner unnecessary

42-18111 . Parcels; property description; designation of owner unnecessary A. If two or more lots or parcels are assessed as one parcel, the tax liens on them may be sold as a single tax lien on one parcel. B. The county assessor's parcel number and description of property with sufficient certainty to identify the quarter section or lot, block and tract may be used to describe real property in the delinquent tax list and notice of sale. C. For all other entries, notices, certificates, deeds, pleadings, judgments and proceedings made or had under this chapter, it is sufficient to designate the sections, townships, ranges, lots, blocks and portions by initial letters, figures and abbreviations. D. If a real property tax lien is offered for sale, it is not necessary to advertise or sell it as being against the property of any specific person. The sale is not invalid by reason of the fact that the property was assessed or advertised in the name of a person other than the rightful owner, or to an unknown person, if the description of the real property in the list and notice is sufficient to identify it and includes the amount of taxes for which the tax lien is advertised to be sold.