Section 31-25-1104 - Action in rem - lien against property(1) In any case of default as provided in section 31-25-1103, the taxing authority may institute a proceeding in the nature of an action in rem, in the district court of the county in which the property is situate, denominated "in the matter of the foreclosure of special assessments for (here insert the nature of the assessment)". In such proceeding, it shall not be necessary to name any property owner or other person.(2) The petition, when verified by any officer of the taxing authority, shall be deemed sufficient if it includes the following: The nature of the assessment, a list of the property in default, the amount of the delinquent assessment including accrued interest and penalties for nonpayment against each particular lot or tract, and a request that a date of hearing be fixed not less than twenty nor more than forty days after the filing of the complaint and that, unless good cause be shown to the contrary, the court will then enter an order fixing the amount of the delinquency and costs and authorizing the sale of the property for the payment of the amount so fixed.(3) In such proceeding, the taxing authority may act against all or any part of the property so in default and may elect to proceed with respect to any installment or installments in default or with respect to the entire assessment if the same is in default. The sale for any installment shall not extinguish the lien of any installment subsequently becoming due.L. 81: Entire part added, p. 1618, § 21, effective July 1.