§ 36.18  APPLICATION TO PROPERTY SOLD FOR TAXES.
   The rules stated in §§ 36.16 and 36.17 shall apply in cases where property has been sold for taxes and the town is the holder of the certificate of sale; provided, that:
   (A)   No suit has been instituted to foreclose the certificate; and
   (B)   The applicant for a release in accordance with the provisions of § 36.17 shall first pay the cost of advertising, selling and issuing of the certificate of sale.
(1977 Code, § 11-5)