reglab/housing_qa huggingface dataset:
NE Code § 77-1908 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1908 - Foreclosure proceedings; presumptive evidence.

77-1908.  Foreclosure proceedings; presumptive evidence.The tax sale certificate or tax deed, in foreclosure proceedings under section 77-1902, or a certificate of the county treasurer, as to the amount of unpaid delinquent taxes in foreclosure proceedings under section 77-1901, shall be presumptive evidence of all facts necessary to entitle the plaintiff to a decree for the amount appearing to be due thereon with interest at the rate required to be paid for redemption from tax sale.Source   Laws 1943, c. 176, § 8, p. 616;   R.S.1943, § 77-1908.
NE Code § 77-1909 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1909 - Foreclosure proceedings; decree; contents; attorney's fee.

77-1909.  Foreclosure proceedings; decree; contents; attorney's fee.In its decree, the court shall ascertain and determine the amount of taxes, special assessments, and other liens, interest, and costs chargeable to each particular item of real property, excluding any lien on real estate for special assessments levied by any sanitary and improvement district which special assessments have not been previously offered for sale by the county treasurer, and award to the plaintiff an attorney's fee, unless waived by the plaintiff, in an amount equal to ten percent of the amount due which shall be taxed as part of the costs in the action and apportioned equitably as other costs.Source   Laws 1943, c. 176, § 9, p. 616;   R.S.1943, § 77-1909;   Laws 1992, LB 1063, § 171;   Laws 1992, Second Spec. Sess., LB 1, § 144;  Laws 2011, LB423, § 3. Annotations Interest and costs are to be included in awarding an attorney fee pursuant to this section. The award of attorney fees is to be made in the decree of foreclosure, not in the order confirming the sale. Buffalo County v. Kizzier, 250 Neb. 247, 548 N.W.2d 753 (1996).
NE Code § 77-1910 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1910 - Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold.

77-1910.  Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold.The court may in its decree order that any surplus proceeds of the sale of one item of real property shall be applied to the payment of taxes and costs against any other item of real property owned by the same defendant when no rights of a third person are affected thereby and may order that only so much of the real property, so owned by one defendant, shall be sold as may be necessary to satisfy all taxes and costs charged against all the real property owned by the same defendant.Source   Laws 1943, c. 176, § 10, p. 616;   R.S.1943, § 77-1910;   Laws 1992, LB 1063, § 172;   Laws 1992, Second Spec. Sess., LB 1, § 145.
NE Code § 77-1911 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1911 - Foreclosure proceedings; decree; order of sale, when issued; limitation.

77-1911.  Foreclosure proceedings; decree; order of sale, when issued; limitation.Upon the expiration of twenty days from and after such decree, the plaintiff shall be entitled to an order of sale of the real property remaining unredeemed. This order of sale shall be issued only at the request of the plaintiff or the holder of an unredeemed lien and shall be issued within ten years from the date of the decree. After ten years from the date of the decree, (1) no order of sale shall issue, (2) the decree shall be deemed satisfied, and (3) no further action shall lie to enforce the lien of any taxes or special assessments included in the decree.Source   Laws 1943, c. 176, § 11, p. 617;   R.S.1943, § 77-1911;   Laws 1953, c. 281, § 1, p. 912;   Laws 1992, LB 1063, § 173;   Laws 1992, Second Spec. Sess., LB 1, § 146.  Annotations Procedure contemplates sale of the lands if not redeemed. Madison County v. School Dist. No. 2, 148 Neb. 218, 27 N.W.2d 172 (1947).
NE Code § 77-1912 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1912 - Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement of sale; notice.

77-1912.  Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement of sale; notice.(1) The sheriff shall sell the real property in the same manner provided by law for a sale on execution and shall at once pay the proceeds thereof to the clerk of the district court. Any governmental subdivision of the state, municipal corporation, or drainage or irrigation district to which any part of the taxes included in the decree of foreclosure is due may purchase any real property sold at sheriff's sale. The provisions of the law for the protection of the purchasers at tax sales shall apply to purchasers at foreclosure sales provided for in this section. The sheriff or officer conducting the sale shall not be entitled to any commission on the money received and paid out on foreclosure sales provided for herein.(2) The sheriff or officer conducting the sale may, for any cause he or she deems expedient, postpone the sale of all or any portion of the real property from time to time until it is completed, and in every such case, notice of postponement shall be given by public declaration thereof by the sheriff or officer at the time and place last appointed for the sale. The public declaration of the notice of postponement shall include the new date, time, and place of sale. No other notice of the postponed sale need be given unless the sale is postponed for longer than forty-five days beyond the day designated in the notice of sale, in which event notice shall be given in the same manner as the original notice of sale is required to be given.Source   Laws 1943, c. 176, § 12, p. 617;   R.S.1943, § 77-1912;   Laws 1992, LB 1063, § 174;   Laws 1992, Second Spec. Sess., LB 1, § 147;  Laws 2010, LB732, § 5. Annotations  The sheriff is required to collect the entire price bid at the judicial sale, not merely a percentage thereof. Buffalo County v. Kizzier, 250 Neb. 247, 548 N.W.2d 753 (1996). As a general rule, property which is susceptible of being sold at a foreclosure sale in separate tracts should, if practicable, be sold in parcels, rather than as an entirety. It is within the discretion of the trial court to provide in a decree of foreclosure for the sale of property en masse, and such a sale will be sustained absent a showing of prejudice. Where the record does not show that the judgment debtor requested that the land be sold in separate tracts, he is not entitled as a matter of right to have the sale set aside because the land was sold en masse. County of Dakota v. Mallett, 235 Neb. 82, 453 N.W.2d 594 (1990). Interest on money received by sheriff on bids at tax foreclosure sale belongs to beneficial owners of fund and not to clerk of district court. Bordy v. Smith, 150 Neb. 272, 34 N.W.2d 331 (1948).
NE Code § 77-1914 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1914 - Foreclosure proceedings; confirmation of sale; release of real property.

77-1914.  Foreclosure proceedings; confirmation of sale; release of real property.Upon confirmation of the sale, the clerk of the district court shall certify to the county treasurer the year or years of the taxes for which the real property was sold. The county treasurer shall thereupon cancel the taxes for such years, and the proceedings shall operate as a release of such real property from all liens for the taxes included on the real property. The delivery of the sheriff's deed shall pass title to the purchaser free and clear of all liens and interests of all persons who were parties to the proceedings, who received service of process, and over whom the court had jurisdiction, excluding any lien on real estate for special assessments levied by any sanitary and improvement district which special assessments have not been previously offered for sale by the county treasurer.Source   Laws 1943, c. 176, § 14, p. 618;   R.S.1943, § 77-1914;   Laws 1992, LB 1063, § 175;   Laws 1992, Second Spec. Sess., LB 1, § 148;  Laws 2008, LB893, § 2;  Laws 2011, LB423, § 4.
NE Code § 77-1915 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1915 - Foreclosure proceedings; proceeds of sale; disposition.

77-1915.  Foreclosure proceedings; proceeds of sale; disposition.From the proceeds of the sale of any real property, the costs charged thereto shall first be paid. When the plaintiff is a private person, firm, or corporation, the balance thereof, or so much thereof as is necessary, shall be paid to the plaintiff. When the plaintiff is a governmental subdivision other than a land bank, or is a municipal corporation or drainage or irrigation district, the balance thereof, or so much thereof as is necessary, shall be paid to the county treasurer for distribution to the various governmental subdivisions, municipal corporations, or drainage or irrigation districts entitled thereto in discharge of all claims, excluding any lien on real estate for special assessments levied by any sanitary and improvement district which special assessments have not been previously offered for sale by the county treasurer. When the plaintiff is a land bank, the balance thereof, or so much thereof as is necessary, shall be paid to the land bank.Source   Laws 1943, c. 176, § 15, p. 618;   R.S.1943, § 77-1915;   Laws 1992, LB 1063, § 176;   Laws 1992, Second Spec. Sess., LB 1, § 149;  Laws 2011, LB423, § 5;  Laws 2013, LB97, § 24. Annotations Attorney's fee taxed as costs is not distributable as tax revenue. Strawn v. County of Sarpy, 156 Neb. 797, 58 N.W.2d 168 (1953).
NE Code § 77-1916 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1916 - Foreclosure proceedings; surplus proceeds; disposition; prorating.

77-1916.  Foreclosure proceedings; surplus proceeds; disposition; prorating.If a surplus remains after satisfying all costs and taxes against any particular item of real property, the excess shall be applied in the manner provided by law for the disposition of the surplus in the foreclosure of mortgages on real property. If the proceeds are insufficient to pay the costs and all the taxes, when the plaintiff is a governmental subdivision other than a land bank or is a municipal corporation or a drainage or irrigation district, the amount remaining shall be prorated among the governmental subdivisions, municipal corporations, and drainage or irrigation districts in the proportion of their interest in the decree of foreclosure. The proceeds of the sale of one item of real property shall not be applied to the discharge of a lien for taxes against another item of real property except when so directed by the decree for foreclosure under the circumstances set forth in section 77-1910. The lien on real estate for special assessments levied by any sanitary and improvement district shall not be entitled to any surplus unless such special assessments have been previously offered for sale by the county treasurer.Source   Laws 1943, c. 176, § 16, p. 618;   R.S.1943, § 77-1916;   Laws 1992, LB 1063, § 177;   Laws 1992, Second Spec. Sess., LB 1, § 150;  Laws 2011, LB423, § 6;  Laws 2013, LB97, § 25.
NE Code § 77-1917.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1917.01 - Delinquent special assessments; effect; foreclosure proceedings.

77-1917.01.  Delinquent special assessments; effect; foreclosure proceedings.All cities, villages and sanitary and improvement districts in Nebraska shall have a lien upon real estate within their boundaries for all special assessments due thereon to the municipal corporation or district, which lien shall be inferior only to general taxes levied by the state and its political subdivisions. When such special assessments have become delinquent, without the real property against which they are assessed being first offered at tax sale by the tax sale certificate method or otherwise, the municipal corporation or district involved may itself as party plaintiff proceed in the district court of the county in which the real estate is situated to foreclose, in its own name, the lien for such delinquent special assessments in the same manner and with like effect as in the foreclosure of a real estate mortgage, except as otherwise specifically provided by sections 77-1903 to 77-1917, which shall govern when applicable. Final confirmation of sale in such foreclosure proceeding and issuance of deed to the plaintiff, or its assignee, cannot be had until two years have expired from the date of the sale held by the sheriff, and, after expiration of such two-year period, personal notice has been served on occupants of the real property. The remedy granted in this section to cities, villages and sanitary and improvement districts for the collection of delinquent special assessments shall be cumulative and in addition to other existing methods.Source   Laws 1961, c. 387, § 1, p. 1182;   Laws 1976, LB 313, § 13.  Annotations This section provides the subdivision of the government named therein an independent and complete remedy for the foreclosure of special assessment liens and is in addition to any other remedies provided by the law for the collection of special assessments. Sanitary & Improvement Dist. #222 v. Metropolitan Life Ins. Co., 201 Neb. 10, 266 N.W.2d 73 (1978).
NE Code § 77-1918.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1918.01 - Foreclosure proceedings; county attorney fee; when effective.

77-1918.01.  Foreclosure proceedings; county attorney fee; when effective.Section 77-1918 shall be so interpreted as to effectuate its general purpose, to provide, in the public interest, adequate compensation as therein provided for county attorneys, and to give effect to such salary as soon as same may become operative under the Constitution of the State of Nebraska.Source   Laws 1971, LB 743, § 3;   Laws 1972, LB 1069, § 6.
NE Code § 77-1923 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1923 - Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period.

77-1923.  Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period.Where any county shall have commenced proceedings in this state under the provisions of section 77-2039, C.S.Supp.,1941, and shall have purchased real estate sold under said proceedings, as trustee for the benefit of the governmental bodies interested in the taxes, and the sale has been confirmed and the deed or deeds therefor have been issued and delivered to the county and the county has sold the real estate prior to May 26, 1943, any person, persons, firm or corporation or governmental body of the state, which shall have or has had any interest whatsoever in said real estate, lien thereon or interest in said taxes, shall have one year and no more, under any circumstances whatever, from May 26, 1943, within which to bring any action whatsoever to attack said proceeding, any of the steps taken thereunder, the method of purchasing, the power of the county either to bring said proceeding or to purchase the property in its name as trustee or said deeds. In the event no such action shall be brought within said period so fixed by this period of limitation, then the title of the purchaser from the county shall be valid and absolute against any such person, persons, firm or corporation or governmental body.Source   Laws 1943, c. 184, § 1, p. 631;   R.S.1943, § 77-1923.
NE Code § 77-1924 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1924 - Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period.

77-1924.  Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period.Where any county shall have commenced proceedings in this state under the provisions of section 77-2039, C.S.Supp.,1941, and shall have purchased real estate sold under said proceedings, as trustee for the benefit of the governmental bodies interested in the taxes, and the sale has been confirmed and the deed or deeds therefor have been issued and delivered to the county, any person, persons, firm or corporation or governmental body of the state, which shall have or have had any interest whatsoever in said real estate, lien thereon or interest in said taxes, shall have one year and no more, under any circumstances whatever, from May 26, 1943, within which to bring any action whatsoever to attack said proceeding, any of the steps taken thereunder, the method of purchasing, the power of the county either to bring said proceeding or to purchase the property in its name as trustee or said deeds. In the event no such action shall be brought within said period so fixed by this period of limitations, then the title of the county as trustee shall be valid and absolute against any such person, persons, firm or corporation or governmental body.Source   Laws 1943, c. 184, § 2, p. 632;   R.S.1943, § 77-1924.
NE Code § 77-1925 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1925 - Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period.

77-1925.  Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period.Where any county shall have commenced proceedings in this state under the provisions of section 77-2039, C.S.Supp.,1941, and shall have purchased real estate sold under said proceedings, as trustee for the benefit of the governmental bodies interested in the taxes, and the sale or sales have not been confirmed as of May 26, 1943, but more than two years shall have elapsed since the date of the sale, then the county shall be entitled upon motion to have the sale or sales confirmed and a deed or deeds issued to it and any person, persons, firm or corporation or governmental body, which shall have or have had any interest whatsoever in said real estate, lien thereon or interest in said taxes, shall have one year and no more, under any circumstances whatever, from the date of the issuance of said deeds within which to bring any action whatsoever to attack such proceedings, any of the steps taken thereunder, the method of purchasing, the power of the county either to bring said proceeding or to purchase the property in its name as trustee or said deeds. In the event no such action shall be brought within said period so fixed by this period of limitation, then the title of the county to said premises, as trustee, shall be good and valid as against each and all such person, persons, firms, corporations or governmental bodies, and the county shall not be required to pay the subsequent taxes, levied or assessed against said premises, or the court costs charged against said real estate in the foreclosure proceeding.Source   Laws 1943, c. 184, § 3, p. 632;   R.S.1943, § 77-1925.
NE Code § 77-1927 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1927 - Foreclosure of tax lien by county under old law; resale by county board.

77-1927.  Foreclosure of tax lien by county under old law; resale by county board.Where any county shall have acquired real estate, under the conditions set forth in any one or more of sections 77-1923 to 77-1925, the county board shall have power to convey any of such real estate, by a deed signed by the chairman of the county board at any time after May 26, 1943, subject to the right, if any, of any person, persons, firm or corporation or governmental body to attack the same by action or proceeding within the one-year limitation herein provided for, for such price as the county board, in the exercise of good faith, shall determine to be a fair and reasonable price for the property.Source   Laws 1943, c. 184, § 5, p. 633;   R.S.1943, § 77-1927.
NE Code § 77-1928 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1928 - Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition.

77-1928.  Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition.From the proceeds of the sales of said pieces of property, or any sales which may have heretofore been had, there shall first be paid the costs of sale, the court costs, including any attorney's fees paid or to be paid on account of said foreclosure, any reasonable expense in taking care of the property and all costs for advertising for delinquent taxes. The balance, if any, shall be distributed to the governmental bodies in the following manner: By paying the taxes which shall have been unpaid by the previous owners, with interest and penalties, in the inverse order assessed, to the extent of the proceeds, and any unpaid taxes thereafter remaining shall be canceled on the books of the county.Source   Laws 1943, c. 184, § 6, p. 634;   R.S.1943, § 77-1928.
NE Code § 77-1934 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1934 - Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects.

77-1934.  Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects.Where any county, city, village, school district, drainage district, or irrigation district shall have commenced proceedings under the provisions of either section 77-2040 or 77-2041, C.S.Supp.,1941, to foreclose tax sale certificates, and the sale or sales held by the sheriff in such proceedings has not been confirmed as of March 24, 1947, but more than two years shall have elapsed, either between the time of issuance of tax sale certificate and the time of instituting the tax foreclosure proceedings, or from and after the time of holding sheriff's sale, then such purchaser of the tax sale certificate or certificates shall be entitled upon motion to have the sale or sales confirmed and a deed or deeds issued to such purchaser, and any person, persons, firm, corporation, or governmental body, which shall have or has had any interest whatsoever in the real estate, lien thereon, or interest in the taxes foreclosed, shall have one year and no more, under any circumstances whatever, from the date of the issuance of the deed or deeds, within which to bring any action whatsoever to attack such proceedings, any of the steps taken thereunder, the method of purchasing or the power of the county, municipality or other governmental subdivision mentioned above to bring said proceedings, to purchase the property in its name as trustee, or to receive deed. In the event no such action shall be brought within the period of limitation fixed by this section, the title of the purchaser shall be valid and absolute against any such person, persons, firm, corporation, or governmental body.Source  Laws 1947, c. 264, § 2, p. 855. Annotations Failure to bring action did not bar claim of easement. Jurgensen v. Ainscow, 155 Neb. 701, 53 N.W.2d 196 (1952).