B. On payment to the county treasurer of the amount agreed on the treasurer shall:

1. 1. Issue a certificate of redemption releasing the property from the tax lien.
2. 2. Distribute the monies paid to the various funds to which the taxes are due in the proportion the amount received bears to the whole amount charged against the property for the current tax year.

C. The board may:

1. 1. Order that no action be brought on any specified property if in its judgment the property is not worth or will not bring an amount equal to the taxes, interest and costs.
2. 2. Direct that any tax or fund, the validity of which is being contested in the courts, be omitted from any action brought under this article. The judgment rendered in an action in which the tax is omitted does not bar or affect a subsequent action for the tax so omitted.
3. 3. Condition the relief under this section by requiring the holder of a certificate of purchase to complete a judicial foreclosure under article 5 of this chapter.

D. If the board of supervisors determines that property described in subsection A of this section is also substantially contaminated with hazardous substances or petroleum, the board may reduce the lien for the delinquent taxes, interest, costs and penalties as follows:

1. 1. The delinquent taxes, interest, costs and penalties may be reduced in an amount not to exceed the actual expenses to mitigate conditions at the property for:

   1. (a) Removal actions as defined by 42 United States Code section 9601.
   2. (b) Preparation and implementation of a remedial investigation and feasibility study pursuant to section 49-287.03.
   3. (c) Preparation and implementation of a remedial action plan pursuant to section 49-287.04.
   4. (d) Preparation and implementation of an agreement for work pursuant to section 49-282.05.
   5. (e) Preparation and implementation of a corrective action plan pursuant to section 49-1005.
   6. (f) Preparation and implementation of a work plan approved pursuant to section 49-177.
2. 2. For property acquired after December 31, 2001, the expenses must have been incurred by or on behalf of the property owner within five years after acquiring title to the property.
3. 3. For property acquired on or before December 31, 2001, the expenses must be incurred by or on behalf of the property owner on or before December 31, 2006.
4. 4. Only expenses that are reasonable and necessary to remediate contamination at the property may be considered for purposes of this section.
5. 5. Expenses that were inconsistent with or in violation of requirements imposed by the department of environmental quality may not be used to reduce taxes, interest, costs and penalties under this section.

6. 6. A person that is a responsible party pursuant to section 49-283, or that person’s partner, officer, employee or relative, is not eligible to redeem the property from the reduced tax lien. For the purposes of this paragraph, "relative" means:

   1. (a) Spouse.
   2. (b) Parent or ancestor of a parent.
   3. (c) Child or descendant of a child.
   4. (d) Sibling.
   5. (e) Cousin, aunt, uncle, niece or nephew of the first degree.
   6. (f) The spouse of a relative listed in subdivisions (b) through (e).
   7. (g) A relative listed in subdivisions (b) through (e) by the half-blood or by adoption.

7. 7. A person seeking a reduction under this subsection shall submit to the board of supervisors an affidavit attesting that:

   1. (a) The expenses were reasonable and necessary to address contamination at the property.
   2. (b) The person is not a responsible party pursuant to section 49-283 or a relative as described in this section.
8. 8. The county treasurer shall apply the reduction in delinquent taxes, interest, costs and penalties pro rata among the jurisdictions imposing the taxes on the property and shall note the reduction in the delinquent tax record under section 42-18102.