reglab/housing_qa huggingface dataset:
NE Code § 77-1848 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1848 - Sale of school real property for taxes; interest acquired by purchaser.

77-1848.  Sale of school real property for taxes; interest acquired by purchaser.Whenever any school or university real property bought on credit is sold for taxes, the purchaser at such tax sale shall acquire only the interest of the original purchaser in such real property, and no sale of such real property for taxes shall prejudice the rights of the state therein or preclude the recovery of the purchase money or interest due thereon. In all cases when the real property is mortgaged or otherwise encumbered to the school or university fund, the interest of the person who holds the fee shall alone be sold for taxes and in no case shall the lien or interest of the state be affected by any sale of such encumbered real property made for taxes.Source   Laws 1903, c. 73, § 223, p. 472;   R.S.1913, § 6551;   C.S.1922, § 6079;   C.S.1929, § 77-2031;   R.S.1943, § 77-1848;   Laws 1992, LB 1063, § 166;   Laws 1992, Second Spec. Sess., LB 1, § 139.  Annotations  Sale of school lands for special assessment does not affect rights of state. Morehouse v. Elkhorn River Drainage Dist., 90 Neb. 406, 133 N.W. 446 (1911). Purchaser's remedy is under this section, where taxes have been paid. Alexander v. Hunter, 29 Neb. 259, 45 N.W. 461 (1890). It is only when in fact lands assessed were not subject to taxation that the entry can be made by treasurer. Price v. Lancaster County, 20 Neb. 252, 29 N.W. 931 (1886).
NE Code § 77-1849 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1849 - Real property taxes; erroneous sale; refund of purchase money.

77-1849.  Real property taxes; erroneous sale; refund of purchase money.Whenever it shall be made to appear to the satisfaction of the county treasurer, either before the execution of a deed for real property sold for taxes, or, if a deed is returned by the purchaser, that any tract or lot has been sold which was not subject to taxation, or upon which the taxes had been paid previous to the sale, he or she shall make an entry opposite such tract or lot on the record that the same was erroneously sold, and such entry shall be evidence of the fact therein stated. In such cases the purchase money shall be refunded to the purchaser.Source   Laws 1903, c. 73, § 224, p. 473;   R.S.1913, § 6552;   C.S.1922, § 6080;   C.S.1929, § 77-2032;   R.S.1943, § 77-1849;  Laws 2013, LB341, § 17.
NE Code § 77-1850 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1850 - Real property taxes; treasurer's tax deed; effect of acts of de facto officers.

77-1850.  Real property taxes; treasurer's tax deed; effect of acts of de facto officers.In all suits and controversies involving the question of title to real property held under and by virtue of a treasurer's deed, all acts of assessors, treasurers, clerks, supervisors, commissioners, and other officers de facto shall be deemed and construed to be of the same validity as acts of officers de jure.Source   Laws 1903, c. 73, § 225, p. 473;   R.S.1913, § 6553;   C.S.1922, § 6081;   C.S.1929, § 77-2033;   R.S.1943, § 77-1850. Annotations One who holds and performs the duties of an office, and receives the fees and emoluments thereof, under color of right, is a de facto officer. Holt County v. Scott, 53 Neb. 176, 73 N.W. 681 (1897).
NE Code § 77-1851 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1851 - Real property taxes; assessed in wrong name; effect.

77-1851.  Real property taxes; assessed in wrong name; effect.No sale of real property for taxes shall be void or voidable on account of the same having been assessed in any other name than that of the rightful owner, if the property be in other respects sufficiently described.Source   Laws 1903, c. 73, § 226, p. 473;   R.S.1913, § 6554;   C.S.1922, § 6082;   C.S.1929, § 77-2034;   R.S.1943, § 77-1851. Annotations Where owner and county treasurer were both able to determine property intended by description although part thereof was assessed in name other than owner, taxes were not void. Scotts Bluff County v. Frank, 142 Neb. 698, 7 N.W.2d 625 (1943).
NE Code § 77-1852 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1852 - Real property taxes; books and records; certified copies; presumptive evidence.

77-1852.  Real property taxes; books and records; certified copies; presumptive evidence.The books and records belonging to the offices of the county clerk and county treasurer, or copies thereof properly certified, shall be presumptive evidence of the sale of any real property for taxes, the redemption thereof, or the payment of taxes thereon.Source   Laws 1903, c. 73, § 227, p. 473;   R.S.1913, § 6555;   C.S.1922, § 6083;   C.S.1929, § 77-2035;   R.S.1943, § 77-1852.
NE Code § 77-1853 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1853 - Real property taxes; irregularities; effect.

77-1853.  Real property taxes; irregularities; effect.Irregularities in making or equalizing assessments, or in making the returns thereof, shall not invalidate the sale of any real estate when sold by the county treasurer for delinquent taxes due thereon, nor in any manner invalidate the tax levied on any property or charged against any person.Source   Laws 1903, c. 73, § 228, p. 473;   R.S.1913, § 6556;   C.S.1922, § 6084;   C.S.1929, § 77-2036;   R.S.1943, § 77-1853. Annotations  Fixing actual value at eighty percent of market value was an irregularity of which taxpayer could not complain. Collier v. County of Logan, 169 Neb. 1, 97 N.W.2d 879 (1959). Irregularity in certification of special assessment did not invalidate tax. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955). Consideration by county assessor of valuations made by others was an irregularity that did not invalidate tax. Gamboni v. County of Otoe, 159 Neb. 417, 67 N.W.2d 489 (1954). In absence of proof to contrary, it will be presumed that taxing authorities discharged all duties imposed upon them. Adams v. Osgood, 60 Neb. 779, 84 N.W. 257 (1900). Injunction will not lie to restrain collection of tax on ground of irregularities in levy. Wilson v. City of Auburn, 27 Neb. 435, 43 N.W. 257 (1889). Failure to attach tax certificate is an irregularity which section intended to provide for. Wood v. Helmer, 10 Neb. 65, 4 N.W. 968 (1880). Fact that taxes are illegal in part does not invalidate sale, and sale operates as assignment of lien. Hall v. Moore, 3 Neb. Unof. 574, 92 N.W. 294 (1902). County assessor's assessment of mobile homes on different ledger pages from the underlying property is at most a mere irregularity and does not affect the validity of the taxes or subsequent liens on the underlying property. Phelps County v. Anderson, 2 Neb. App. 236, 508 N.W.2d 314 (1993).
NE Code § 77-1855 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1855 - Real property taxes; recovery of real estate sold; limitation of action.

77-1855.  Real property taxes; recovery of real estate sold; limitation of action.No action for the recovery of real estate sold for the nonpayment of taxes shall be brought after five years from the execution and recording of the treasurer's deed, unless the owner is at the time of the sale a minor, a mentally incompetent person, or a convict in a Department of Correctional Services adult correctional facility in which case such action must be brought within five years after such disability is removed.Source   Laws 1903, c. 73, § 230, p. 475;   R.S.1913, § 6558;   C.S.1922, § 6086;   C.S.1929, § 77-2038;   R.S.1943, § 77-1855;   Laws 1986, LB 1177, § 35;   Laws 1993, LB 31, § 22.  Annotations  Statute has no application where tax deed was void. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983). Suit attacking void tax deed is not barred in five years. Sherlock v. Gillis, 108 Neb. 72, 187 N.W. 812 (1922); Opp v. Smith, 102 Neb. 152, 166 N.W. 265 (1918). When tax deed is void, owner may maintain action to redeem within ten years after recording of deed. Lanigan v. Gilroy, 97 Neb. 754, 151 N.W. 297 (1915). Limitation is applicable in quieting title, when lands are sold under void decree. Hill v. Chamberlain, 91 Neb. 610, 136 N.W. 999 (1912). Deed must be valid on its face to entitle party claiming under it to benefit of this special limitation. Bendexen v. Fenton, 21 Neb. 184, 31 N.W. 685 (1887); Housel v. Boggs, 17 Neb. 94, 22 N.W. 226 (1885). Party claiming under a tax deed and invoking the aid of special statute of limitations must have actual possession of land. Baldwin v. Merriam, 16 Neb. 199, 20 N.W. 250 (1884).
NE Code § 77-1857 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1857 - County treasurer; seal; when used.

77-1857.  County treasurer; seal; when used.County treasurers shall have and keep an official seal, which may be either an engraved or an ink stamp seal, and which shall have included thereon the name of the county followed by the word County, the name of the state, and the words County Treasurer. Each county treasurer shall affix an impression or representation of such seal to every certificate of tax sale and tax deed made by him.Source   Laws 1903, c. 31, § 1, p. 280;   R.S.1913, § 6571;   C.S.1922, § 6099;   C.S.1929, § 77-2051;   R.S.1943, § 77-1857;   Laws 1953, c. 280, § 1, p. 911;   Laws 1971, LB 653, § 9.  Annotations  Section 77-1839 and this section merely require that the treasurer's seal be affixed. They do not require that the treasurer's seal be entirely legible. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007). Omission from tax sale certificate of treasurer's seal is an irregularity and does not render tax sale certificate void or unenforceable. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969).
NE Code § 77-1858 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1858 - Real property taxes; powers of sale; special assessments included; exception.

77-1858.  Real property taxes; powers of sale; special assessments included; exception.Wherever power is now given by the revenue laws of this state to the county treasurer of any county in this state to sell real estate, on which the taxes have not been paid as provided by law, it shall include the power to sell the real estate for (1) all the taxes and special assessments, except special assessments levied by a sanitary and improvement district organized under sections 31-727 to 31-762, levied or hereafter levied by any county, municipality, drainage district, or other political subdivision of the state and (2) all special assessments levied or hereafter levied by any sanitary and improvement district if such sale is requested by such sanitary and improvement district which levied the special assessment. All provisions of the revenue law now in force with reference to the collection of taxes shall apply with equal force to all taxes and special assessments levied by such county, municipality, drainage district, or other political subdivision of the state.Source   Laws 1915, c. 228, § 1, p. 531;   C.S.1922, § 6101;   C.S.1929, § 77-2053;   R.S.1943, § 77-1858;   Laws 1996, LB 1321, § 2.  Annotations  Under this section, county may foreclose upon special assessment lien levied by a village. County of Polk v. Wombacher, 229 Neb. 239, 426 N.W.2d 266 (1988). Special assessments may be collected in same manner as general taxes. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955). This section was cumulative, and did not give taxpayer right to recover interest under older statute. Caspary v. Boyd County, 114 Neb. 124, 206 N.W. 736 (1925).
NE Code § 77-1859 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1859 - Real property taxes; void tax sale; reimbursement of purchaser.

77-1859.  Real property taxes; void tax sale; reimbursement of purchaser.Whenever, for any reason, real estate has been sold or shall hereafter be sold for the payment of any tax or special assessment levied by any county, municipality, drainage district, or other political subdivision of the state, and it shall thereafter be determined by a court of competent jurisdiction that said sale was void, it shall be the duty of said county, municipality, drainage district, or other political subdivision of the state, which levied the tax or special assessment, to hold said purchaser harmless by paying him or her the amount of principal paid by him or her at the sale, with interest thereon at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date of sale.Source   Laws 1915, c. 228, § 2, p. 531;   C.S.1922, § 6102;   C.S.1929, § 77-2054;   R.S.1943, § 77-1859;   Laws 1981, LB 167, § 46.  Annotations  Limitation upon the right to recover money paid for void taxes under this section is the general statute of limitations, and action may be brought at any time within four years after the date that the taxes are declared void by a court of competent jurisdiction. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942). Where tax is void because levied on exempt property, remedy of purchaser at tax sale to recover money paid is under this section. McDonald v. Masonic Temple Craft, 135 Neb. 48, 280 N.W. 275 (1938). Liability of county to holder of tax sale certificate for refund upon taxes illegally assessed is solely statutory, and, if petition shows on its face that it is barred by statute of limitations, it will not stand against demurrer. Kennedy v. Dawes County, 130 Neb. 227, 264 N.W. 452 (1936). Where action for refund of taxes, involved in county treasurer's tax sale certificate, is barred by the statute of limitations, plaintiff, the holder of the certificate, is not entitled to recover back from the county taxes paid by him subsequent to the treasurer's sale. Gibson v. Dawes County, 129 Neb. 706, 262 N.W. 671 (1935). Tax sale certificate must have been adjudged invalid by court of competent jurisdiction before purchaser can claim refund from county. Farm Investment Co. v. Scotts Bluff County, 125 Neb. 582, 251 N.W. 115 (1933). To entitle tax certificate purchaser to refund, it must appear that land was sold for taxes when no tax was due, or in consequence of error in describing land, or it must have been determined by court that sale was void. Speidel v. Scotts Bluff County, 125 Neb. 431, 250 N.W. 555 (1933). All rights possessed under prior statutes were reserved. Caspary v. Boyd County, 114 Neb. 124, 206 N.W. 736 (1925).
NE Code § 77-1860 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1860 - Foreclosure by counties prior to 1903; decrees validated.

77-1860.  Foreclosure by counties prior to 1903; decrees validated.All judgments, orders, decrees and findings made prior to July 28, 1903, by any district court in the State of Nebraska, in any action wherein any county in the state prosecuted actions to foreclose tax liens and sell lots or lands in Nebraska for the taxes levied thereon and delinquent, without having first purchased a tax certificate from the county treasurer, but on the contrary were based solely on the taxes assessed and delinquent, and purported to have been bought for the county in its own behalf, and as trustee for the State of Nebraska and the several municipalities interested in such taxes, and all sheriff's deeds made in said proceedings, are legalized and made valid, to the same extent and purpose as though the statute had specifically authorized such foreclosures without the purchase of a treasurer's tax certificate.Source   Laws 1903, c. 77, § 1, p. 521;   R.S.1913, § 6572;   C.S.1922, § 6100;   C.S.1929, § 77-2052;   R.S.1943, § 77-1860.
NE Code § 77-1861 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1861 - Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.

77-1861.  Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.It is declared to be the intent and purpose of sections 77-203, and 77-1861 to 77-1863 to vitalize Article VIII, section 4, of the Constitution of Nebraska, and to invoke and exercise the powers conferred upon the Legislature of Nebraska, thereby.Source  Laws 1959, c. 354, § 1, p. 1249.
NE Code § 77-1862 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1862 - Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.

77-1862.  Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.(1) Any and all taxes and special assessments, together with interest, penalty, and costs, levied upon any real property, and any lien created thereby in this state and due to this state or to any county or other political subdivision thereof, becoming delinquent in the calendar year 1943 or any prior year, are hereby released and extinguished forever.(2) Any and all taxes and special assessments, together with interest, penalty, and costs, levied upon any real property, except mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land, and any lien created thereby in this state and due to this state or to any county or other political subdivision thereof, becoming delinquent in the calendar year 1944, or any subsequent year, are hereby released and extinguished forever upon the expiration of fifteen years after the date upon which the tax or special assessment became or shall become delinquent.Source   Laws 1959, c. 354, § 2, p. 1249;  Laws 2000, LB 968, § 71.
NE Code § 77-1863 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1863 - Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.

77-1863.  Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.Any county officer or other person who is required to certify to public records shall not be required to certify to any taxes or special assessments, penalty and costs, which have been released and extinguished in accordance with the provisions of section 77-1861 and 77-1862.Source  Laws 1959, c. 354, § 3, p. 1249.
NE Code § 77-1901 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1901 - Tax liens; delinquency; order of county board directing foreclosure.

77-1901.  Tax liens; delinquency; order of county board directing foreclosure.Counties shall have a lien upon real estate within their boundaries for all taxes due thereon to the state, any governmental subdivision of the state, any municipal corporation, and any drainage or irrigation district. After any parcel of real estate has been offered for sale and not sold for want of bidders, the county board shall make and enter an order directing the county attorney to foreclose the lien for all taxes then delinquent, 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, in the same manner and with like effect as in the foreclosure of real estate mortgages, except as otherwise specifically provided by sections 77-1903 to 77-1917.Source   Laws 1943, c. 176, § 1, p. 614;   R.S.1943, § 77-1901;   Laws 1965, c. 496, § 1, p. 1584;   Laws 1979, LB 84, § 4;   Laws 1996, LB 1321, § 3;  Laws 2011, LB423, § 1. Annotations  Sheriff's deeds are specially covered by this statute and, unlike the provisions for tax certificates, there is no section establishing a presumption regarding service, as is true in the case of a treasurer's deed. Brown v. Glebe, 213 Neb. 318, 328 N.W.2d 786 (1983). Procedure for foreclosure of tax liens, except as otherwise provided by tax foreclosure act, is the same as in the foreclosure of real estate mortgages. Madison County v. School Dist. No. 2, 148 Neb. 218, 27 N.W.2d 172 (1947). In the foreclosure of tax lien, final confirmation of sale cannot be had until two years shall have expired from date of sale. County of Douglas v. Christensen, 144 Neb. 899, 15 N.W.2d 53 (1944).
NE Code § 77-1903 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1903 - Foreclosure proceedings; confirmation of sale.

77-1903.  Foreclosure proceedings; confirmation of sale.The foreclosure proceedings, provided by sections 77-1901 and 77-1902, shall be conducted as nearly as possible in the same manner, except in the following particulars: (1) In the foreclosure of a tax lien, as provided by section 77-1901, final confirmation of sale cannot be had until two years have expired from the date of the sale held by the sheriff in the foreclosure proceedings; or (2) in the foreclosure of a tax sale certificate or tax deed, as provided in section 77-1902, final confirmation of sale may be had immediately after the sheriff's sale.Source   Laws 1943, c. 176, § 3, p. 615;   R.S.1943, § 77-1903. Annotations Confirmation cannot be had until expiration of two-year period, unless right to redeem is waived by owner or all persons having a legal interest in the land. County of Douglas v. Christensen, 144 Neb. 899, 15 N.W.2d 53 (1944).
NE Code § 77-1904 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1904 - Foreclosure proceedings; designation of property.

77-1904.  Foreclosure proceedings; designation of property.In all foreclosure proceedings, including in the complaint, it is sufficient to designate the township, range, section, or part of section and the number and description of any lot or block by initial letters, abbreviations, and figures.In describing improvements on leased land for such notice and proceedings, the words "Improvements Only Located Upon" shall precede the designation of such property as set out in this section.Source   Laws 1943, c. 176, § 4, p. 615;   R.S.1943, § 77-1904;   Laws 1992, LB 1063, § 168;   Laws 1992, Second Spec. Sess., LB 1, § 141;  Laws 2002, LB 876, § 83.  Annotations  Purpose of this section is to reduce costs in the foreclosure of tax liens and tax sale certificates when more than one is held by the same party. County of Hall v. Engleman, 182 Neb. 676, 156 N.W.2d 801 (1968). Under prior act, and reenactment of this section by 1943 act, the use of initial letters, abbreviations, and figures in describing real estate was expressly authorized. City of Scottsbluff v. Kennedy, 141 Neb. 728, 4 N.W.2d 878 (1942). Plaintiff may join as many tracts as he sees fit, but each one constitutes a separate cause of action and must be separately stated and numbered. McNish v. Perrine, 14 Neb. 582, 16 N.W. 837 (1883). Certificate of tax sale, together with subsequent taxes, constitutes one cause of action. Cushman v. Taylor, 2 Neb. Unof. 793, 90 N.W. 207 (1902).
NE Code § 77-1906 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1906 - Foreclosure proceedings; unknown owners; real property as defendant.

77-1906.  Foreclosure proceedings; unknown owners; real property as defendant.The plaintiff may also, if desired, include as or make the real property described in the complaint a defendant and, if the owners of any such real property are unknown and cannot be found, may proceed against the real property itself, but in such case the service shall be as in the case of an unknown defendant.Source   Laws 1943, c. 176, § 6, p. 616;   R.S.1943, § 77-1906;   Laws 1992, LB 1063, § 169;   Laws 1992, Second Spec. Sess., LB 1, § 142;  Laws 2002, LB 876, § 84.  Cross References   For proceedings against unknown defendants, see section 25-321.  For provisions for mailing copy of notice, see sections 25-520.01 to 25-520.03.