reglab/housing_qa huggingface dataset:
NE Code § 77-1810 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1810 - Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.

77-1810.  Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.(1) Except as otherwise provided in subsection (2) of this section, whenever any real property subject to sale for taxes is within the corporate limits of any city, village, school district, drainage district, or irrigation district, it shall have the right and power through its governing board or body to purchase such real property for the use and benefit and in the name of the city, village, school district, drainage district, or irrigation district as the case may be. The treasurer of the city, village, school district, drainage district, or irrigation district may assign the certificate of purchase by endorsement of his or her name on the back thereof when directed so to do by written order of the governing board.(2) No such sale shall be made to any city, village, school district, drainage district, or irrigation district by the county treasurer (a) when the real property has been previously sold to the county, but in any such case, the city, village, school district, drainage district, or irrigation district may purchase the tax certificate held by the county or (b) if a land bank has given an automatically accepted bid on such real property pursuant to section 18-3417.Source   Laws 1903, c. 73, § 202, p. 462;   R.S.1913, § 6530;   Laws 1917, c. 118, § 1, p. 292;   C.S.1922, § 6058;   C.S.1929, § 77-2010;   Laws 1937, c. 167, § 35, p. 662;   Laws 1939, c. 98, § 35, p. 450;   Laws 1941, c. 159, § 1, p. 641;   Laws 1941, c. 157, § 35, p. 633;   C.S.Supp.,1941, § 77-2010;   R.S.1943, § 77-1810;   Laws 1992, LB 1063, § 145;   Laws 1992, Second Spec. Sess., LB 1, § 118;  Laws 2013, LB97, § 23;  Laws 2020, LB424, § 21.  Annotations  City that purchases tax sale certificate may not bid in property at foreclosure sale without paying the amount bid. City of McCook v. Johnson, 135 Neb. 270, 281 N.W. 69 (1938). Tax sale dates from the issuance of tax sale certificate to the city, not from date county treasurer receives the money therefor. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938). A drainage district may buy at a tax sale lands encumbered by unpaid delinquent assessments levied thereon for special drainage benefits. Schobert-Zimmerman Drainage Dist. v. Soll, 132 Neb. 629, 272 N.W. 775 (1937).
NE Code § 77-1811 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1811 - Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.

77-1811.  Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.Whenever real estate is purchased under section 77-1809 or 77-1810, the county treasurer shall not be required to account to the State Treasurer or to any person for the amount of taxes due, until the county board, city, village, school district, drainage district or irrigation district authorities have sold the certificate or certificates of purchase of such real estate, or until, by redemption or foreclosure proceedings, he shall have received the money thereon.Source   Laws 1903, c. 73, § 203, p. 462;   R.S.1913, § 6531;   C.S.1922, § 6059;   C.S.1929, § 77-2011;   Laws 1937, c. 167, § 36, p. 663;   Laws 1939, c. 98, § 36, p. 451;   Laws 1941, c. 157, § 36, p. 634;   C.S.Supp.,1941, § 77-2011;   R.S.1943, § 77-1811. Annotations  It is unnecessary for county to pay the amount of the tax to the treasurer, and the certificate covering the taxes is valid lien upon the real estate. County of Madison v. Walz, 144 Neb. 677, 14 N.W.2d 319 (1944). Trust relation terminates on sale of certificate or completion of foreclosure and distribution of proceeds. City of McCook v. Johnson, 135 Neb. 270, 281 N.W. 69 (1938). Tax sale dates from the issuance of tax sale certificate to the city, not from date county treasurer receives the money therefor. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938).
NE Code § 77-1812 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1812 - Real property taxes; county treasurer; record.

77-1812.  Real property taxes; county treasurer; record.The county treasurer shall keep a record showing in separate columns the number and date of each certificate of sale, the name of the owners or owner if known, the description of the real property, the name of the purchaser, the total amount of taxes and costs for which sold, the amount of subsequent taxes paid by the purchaser and date of payment, to whom assigned, and the amount paid therefor, name of person redeeming, date of redemption, total amount paid for redemption, name of person to whom conveyed, and date of deed.Source   Laws 1903, c. 73, § 204, p. 463;   R.S.1913, § 6532;   C.S.1922, § 6060;   C.S.1929, § 77-2012;   R.S.1943, § 77-1812;   Laws 1992, LB 1063, § 146;   Laws 1992, Second Spec. Sess., LB 1, § 119;  Laws 2013, LB341, § 3.
NE Code § 77-1813 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1813 - Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.

77-1813.  Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.On or before the first Monday of April following the sale of the real property, the county treasurer shall file in the office of the county clerk a return thereon as the same shall appear upon the county treasurer's record, and such return, duly certified, shall be evidence of the regularity of the proceedings.Source   Laws 1903, c. 73, § 205, p. 463;   R.S.1913, § 6533;   C.S.1922, § 6061;   Laws 1933, c. 136, § 7, p. 520;   R.S.1943, § 77-1813;   Laws 1987, LB 215, § 1;  Laws 2013, LB341, § 4. Annotations  There can be no valid administrative private sale for taxes unless county treasurer has filed with the county clerk a return of public sale showing land unsold for want of bidders. Pettijohn v. County of Furnas, 150 Neb. 736, 35 N.W.2d 828 (1949). Private tax sale certificate issued by county treasurer to city in December after making due return to annual public sale does not contravene this section. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938). Return of sale to the county clerk must be made by the county treasurer on or before the first Monday in December. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929). Treasurer cannot make valid private sale until he has made return of public sale. Gallatin v. Tri-State Land Co., 89 Neb. 235, 131 N.W. 224 (1911); Johnson v. Finley, 54 Neb. 733, 74 N.W. 1080 (1898). Returns must be certified and signed by treasurer. Tate v. Biggs, 89 Neb. 195, 130 N.W. 1053 (1911). Return must be filed with county clerk. Medland v. Linton, 60 Neb. 249, 82 N.W. 866 (1900). Return is not required until amount bid is paid. Richardson County v. Miles, 7 Neb. 118 (1878).
NE Code § 77-1814 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1814 - Real property taxes; private tax sale; issuance of certificates.

77-1814.  Real property taxes; private tax sale; issuance of certificates.After the sale is closed and the treasurer has made his or her return thereof to the county clerk as provided in section 77-1813, if any real property remains unsold for want of bidders therefor, the county treasurer is authorized and required to sell the same at private sale at his or her office to any person who will pay the amount of taxes, penalty, and costs thereof and to make out duplicate certificates of sale and deliver one to the purchaser and the other to the county clerk. Such certificate shall contain the additional statement that such real property has been offered at public sale but not sold for want of bidders and shall also contain the words "sold for taxes at private sale". The treasurer is further authorized and required to sell all real property in the county on which taxes remain unpaid and delinquent for any previous year or years.Source   Laws 1903, c. 73, § 206, p. 463;   R.S.1913, § 6534;   C.S.1922, § 6062;   C.S.1929, § 77-2014;   Laws 1937, c. 167, § 13, p. 643;   Laws 1939, c. 98, § 13, p. 429;   Laws 1941, c. 157, § 13, p. 614;   C.S.Supp.,1941, § 77-2014;   R.S.1943, § 77-1814;   Laws 1992, LB 1063, § 147;   Laws 1992, Second Spec. Sess., LB 1, § 120.  Annotations  Where land is sold for taxes at private sale, deed must contain recital that land had first been offered at public sale. Podewitz v. Gering Nat. Bank, 171 Neb. 380, 106 N.W.2d 497 (1960). Party who seeks to foreclose tax sale certificate is required to plead and prove all steps necessary to issuance of valid certificate. Pettijohn v. County of Furnas, 150 Neb. 736, 35 N.W.2d 828 (1949). Realty may be sold at private sale for delinquent taxes advertised for previous year, though at the time of sale taxes for another year have become delinquent but have not been advertised and are not included in such sale. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929), overruling first two paragraphs of syllabus in Wight v. McGuigan, 94 Neb. 358, 143 N.W. 232 (1913). Failure to file duplicate tax receipt will not affect sale or rights of purchaser. Cowles v. Adams, 78 Neb. 130, 110 N.W. 697 (1907). Certificate is presumptive evidence that report was made and filed in due time. Gallentine v. Fullerton, 67 Neb. 553, 93 N.W. 932 (1903). Private sale is invalid where treasurer has failed to make return of public sale as required by statute. Gallentine v. Fullerton, 67 Neb. 553, 93 N.W. 932 (1903); Medland v. Connell, 57 Neb. 10, 77 N.W. 437 (1898). If private sale is invalid, purchaser is subrogated to rights of public and may foreclose lien for all taxes paid. Johnson v. Finley, 54 Neb. 733, 74 N.W. 1080 (1898); Weston v. Meyers, 45 Neb. 95, 63 N.W. 117 (1895); Adams v. Osgood, 42 Neb. 450, 60 N.W. 869 (1894). Treasurer is not required to give notice or invite competition at private sale. Kittle v. Shervin, 11 Neb. 65, 7 N.W. 861 (1881).
NE Code § 77-1815 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1815 - Real property taxes; county treasurer; attendance at tax sale; penalty.

77-1815.  Real property taxes; county treasurer; attendance at tax sale; penalty.If any treasurer fails to attend any sale of real property as required by sections 77-1801 to 77-1814, either in person or by deputy, he or she shall be liable to a fine of not less than fifty nor more than three hundred dollars to be recovered by an action in the district court in the name of the county against the treasurer and the person issuing the treasurer's bond.Source   Laws 1903, c. 73, § 207, p. 464;   R.S.1913, § 6535;   C.S.1922, § 6063;   C.S.1929, § 77-2015;   R.S.1943, § 77-1815;   Laws 1992, LB 1063, § 148;   Laws 1992, Second Spec. Sess., LB 1, § 121.
NE Code § 77-1816 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1816 - Real property taxes; fraudulent sales; penalty.

77-1816.  Real property taxes; fraudulent sales; penalty.If any treasurer or deputy shall sell or assist in selling any real property, knowing the same to be not subject to taxation, or that the taxes for which the same is sold have been paid, or shall knowingly and willfully sell, or assist in selling, any real property for the payment of taxes to defraud the owner of such real property, or shall knowingly execute a deed for property so sold, he shall be deemed guilty of a Class I misdemeanor and shall be liable to pay the injured party all damages sustained by such wrongful act, and all such sales shall be void.Source   Laws 1903, c. 73, § 207, p. 464;   R.S.1913, § 6535;   C.S.1922, § 6063;   C.S.1929, § 77-2015;   R.S.1943, § 77-1816;   Laws 1977, LB 39, § 227.
NE Code § 77-1817 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1817 - Real property tax sales; prohibition against purchase by county treasurer; penalty.

77-1817.  Real property tax sales; prohibition against purchase by county treasurer; penalty.If any county treasurer shall, either directly or indirectly, be concerned in the purchase of any real property sold for the payment of taxes, he shall be liable to a penalty of not more than one thousand dollars to be recovered in an action in the district court brought in the name of the county against such treasurer and his bondsmen, and all such sales shall be void.Source   Laws 1903, c. 73, § 208, p. 464;   R.S.1913, § 6536;   C.S.1922, § 6064;   C.S.1929, § 77-2016;   R.S.1943, § 77-1817.
NE Code § 77-1819 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1819 - Real property taxes; certificate of purchase; form.

77-1819.  Real property taxes; certificate of purchase; form.The certificate shall be substantially in the following form: COUNTY TREASURER'S CERTIFICATE OF TAX SALE. State of Nebraska .............. County, ss: I, .............. treasurer of the county of .............., in the State of Nebraska, do hereby certify that the following described real estate in such county and state: (describe the same) was, on the .......... day of .......... 20...., duly sold by me in the manner provided by law for the delinquent taxes for the years .....(list years)..... thereon, amounting to .......... dollars, including interest thereon, and costs allowed by law, to ........... for the sum of .......... dollars. I further certify that unless redemption is made of such real estate in the manner provided by law, the .........., heirs or assigns will be entitled to a deed therefor on and after the .......... day of .......... A.D. 20...., on surrender of this certificate, and compliance with the provisions required by law.In witness whereof, I have hereunto set my hand this .......... day of .......... A.D. 20.... .(L.S.) ....................., Treasurer.Source   Laws 1903, c. 73, § 209, p. 464;   R.S.1913, § 6537;   C.S.1922, § 6065;   C.S.1929, § 77-2017;   R.S.1943, § 77-1819;  Laws 2004, LB 813, § 32.  Annotations This section does not require treasurer's official seal to be affixed to tax sale certificate. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969).
NE Code § 77-1821 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1821 - Real property taxes; tax receipt; entries.

77-1821.  Real property taxes; tax receipt; entries.The treasurer shall make out a tax receipt for the taxes on the real estate mentioned in the certificate, the same as in other cases, and shall write thereon sold for taxes at public sale or sold for taxes at private sale, as the case may be.Source   Laws 1903, c. 73, § 209, p. 464;   R.S.1913, § 6537;   C.S.1922, § 6065;   C.S.1929, § 77-2017;   R.S.1943, § 77-1821;  Laws 2012, LB851, § 5.
NE Code § 77-1822 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1822 - Real property taxes; certificate of purchase; assignable; fee.

77-1822.  Real property taxes; certificate of purchase; assignable; fee.The certificate of purchase shall be assignable by endorsement, and an assignment thereof shall vest in the assignee, or his or her legal representatives, all the right and title of the original purchaser. The statement in the treasurer's deed of the fact of the assignment shall be presumptive evidence thereof. An assignment shall be recorded by the county treasurer who shall collect a reassignment fee of twenty dollars and issue a new certificate to the assignee. The fee is not refundable upon redemption.Source   Laws 1903, c. 73, § 210, p. 465;   R.S.1913, § 6538;   C.S.1922, § 6066;   C.S.1929, § 77-2018;   Laws 1937, c. 167, § 37, p. 663;   Laws 1939, c. 98, § 37, p. 451;   Laws 1941, c. 157, § 37, p. 634;   C.S.Supp.,1941, § 77-2018;   R.S.1943, § 77-1822;  Laws 2002, LB 994, § 24;  Laws 2013, LB341, § 6. Annotations  A tax sale certificate may be assigned by endorsement; and assignee acquires all the rights of assignor. Security Investment Co. v. Golz, 151 Neb. 172, 36 N.W.2d 862 (1949). Possession of certificate, without proof of assignment, will not satisfy burden of proof placed upon plaintiff, where his title as assignee is denied. Wyman v. Searle, 88 Neb. 26, 128 N.W. 801 (1910). Proof of endorsement by original purchaser and possession by endorsee are prima facie evidence of ownership. Farmers L. & T. Co. v. Joseph, 86 Neb. 256, 125 N.W. 533 (1910); Leavitt v. Bartholomew, 1 Neb. Unof. 756, 93 N.W. 856 (1901). Certificate may be assigned by endorsement, and assignee acquires all rights of assignor. Green v. Hellman, 61 Neb. 875, 86 N.W. 912 (1901). A quitclaim deed will convey equitable title to sale certificate on land conveyed. Leavitt v. Bell, 55 Neb. 57, 75 N.W. 524 (1898).
NE Code § 77-1823 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1823 - Real property taxes; tax certificates and deeds; fees of county treasurer; entry on record of issuance of deed.

77-1823.  Real property taxes; tax certificates and deeds; fees of county treasurer; entry on record of issuance of deed.The county treasurer shall charge a twenty-dollar issuance fee for each deed or certificate made by him or her for a sale of real property for taxes together with the fee of the notary public or other officer acknowledging the deed. The issuance fee shall not be required if the tax sale certificate is issued in the name of the county, but the issuance fee is due from the purchaser when the county assigns the certificate to another person. The fee is not refundable upon redemption. Whenever the county treasurer makes a deed to any real property sold for taxes, he or she shall enter an account thereof in the record opposite the description of the real property conveyed.Source   Laws 1903, c. 73, § 211, p. 466;   R.S.1913, § 6539;   C.S.1922, § 6067;   C.S.1929, § 77-2019;   R.S.1943, § 77-1823;   Laws 1989, LB 324, § 2;   Laws 1992, LB 1063, § 151;   Laws 1992, Second Spec. Sess., LB 1, § 124;   Laws 1995, LB 202, § 3;  Laws 2013, LB341, § 7.
NE Code § 77-1825 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1825 - Real property taxes; redemption from sale; entry on record; fee; notice to and payment of redemption money to certificate holder.

77-1825.  Real property taxes; redemption from sale; entry on record; fee; notice to and payment of redemption money to certificate holder.The county treasurer shall enter a memorandum of redemption of real property in the record and shall give a receipt therefor to the person redeeming the same, for which the county treasurer may charge a fee of two dollars. The county treasurer shall send written notice of redemption to the holder of the county treasurer's certificate of tax sale by first-class mail if the post office address of the holder of the certificate is filed in the office of the county treasurer or by electronic means if previously agreed to by the parties. The redemption money shall be paid to or upon the order of the holder on return of the certificate.Source   Laws 1903, c. 73, § 212, p. 466;   Laws 1905, c. 114, § 1, p. 518;   R.S.1913, § 6540;   C.S.1922, § 6068;   Laws 1923, c. 105, § 1, p. 261;   Laws 1925, c. 168, § 1, p. 441;   C.S.1929, § 77-2020;   Laws 1933, c. 136, § 8, p. 520;   Laws 1937, c. 167, § 28, p. 658;   Laws 1939, c. 98, § 28, p. 445;   Laws 1941, c. 157, § 28, p. 629;   C.S.Supp.,1941, § 77-2020;   R.S.1943, § 77-1825;   Laws 1967, c. 503, § 2, p. 1700;   Laws 1989, LB 324, § 3;  Laws 2012, LB370, § 3;  Laws 2013, LB341, § 10.
NE Code § 77-1826 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1826 - Real property taxes; redemption from sale; minors; time permitted.

77-1826.  Real property taxes; redemption from sale; minors; time permitted.The real property of minors, or any interest they may have in any real property sold for taxes, may be redeemed at any time during the time of redemption above described or at any time before such minor becomes of age and during two years thereafter.Source   Laws 1903, c. 73, § 212, p. 466;   Laws 1905, c. 114, § 1, p. 518;   R.S.1913, § 6540;   C.S.1922, § 6068;   Laws 1923, c. 105, § 1, p. 261;   Laws 1925, c. 168, § 1, p. 441;   C.S.1929, § 77-2020;   Laws 1933, c. 136, § 8, p. 520;   Laws 1937, c. 167, § 28, p. 658;   Laws 1939, c. 98, § 28, p. 445;   Laws 1941, c. 157, § 28, p. 629;   C.S.Supp.,1941, § 77-2020;   R.S.1943, § 77-1826;   Laws 1992, LB 1063, § 153;   Laws 1992, Second Spec. Sess., LB 1, § 126.
NE Code § 77-1827 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1827 - Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.

77-1827.  Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.The real property of persons with an intellectual disability or a mental disorder so sold, or any interest they may have in real property sold for taxes, may be redeemed at any time within five years after such sale.Source   Laws 1903, c. 73, § 212, p. 466;   Laws 1905, c. 114, § 1, p. 518;   R.S.1913, § 6540;   C.S.1922, § 6068;   Laws 1923, c. 105, § 1, p. 261;   Laws 1925, c. 168, § 1, p. 441;   C.S.1929, § 77-2020;   Laws 1933, c. 136, § 8, p. 520;   Laws 1937, c. 167, § 28, p. 658;   Laws 1939, c. 98, § 28, p. 445;   Laws 1941, c. 157, § 28, p. 629;   C.S.Supp.,1941, § 77-2020;   R.S.1943, § 77-1827;   Laws 1986, LB 1177, § 34;   Laws 1992, LB 1063, § 154;   Laws 1992, Second Spec. Sess., LB 1, § 127;  Laws 2013, LB23, § 42. Annotations  A person with a "mental disorder" under this section is one who suffers from a condition of mental derangement which actually prevents the sufferer from understanding his or her legal rights or from instituting legal action, and a mental disorder within the meaning of this section is an incapacity which disqualifies one from acting for the protection of one's rights. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018). This section extends the redemption period for a mental disorder only if the owner had a mental disorder at the time of the property's sale. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018).
NE Code § 77-1828 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1828 - Real property taxes; redemption from sale; for whom made; reimbursement.

77-1828.  Real property taxes; redemption from sale; for whom made; reimbursement.Any redemption made shall inure to the benefit of the person having the legal or equitable title to the property redeemed, subject to the right of the person making the same to be reimbursed by the person benefited.Source   Laws 1903, c. 73, § 212, p. 466;   Laws 1905, c. 114, § 1, p. 518;   R.S.1913, § 6540;   C.S.1922, § 6068;   Laws 1923, c. 105, § 1, p. 261;   Laws 1925, c. 168, § 1, p. 441;   C.S.1929, § 77-2020;   Laws 1933, c. 136, § 8, p. 520;   Laws 1937, c. 167, § 28, p. 658;   Laws 1939, c. 98, § 28, p. 445;   Laws 1941, c. 157, § 28, p. 629;   C.S.Supp.,1941, § 77-2020;   R.S.1943, § 77-1828. Annotations Redemption before delivery of the tax deed inures to benefit of one having legal or equitable title to the property redeemed. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983).