reglab/statecodes huggingface dataset:
2023 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).
2023 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.
2023 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.
2023 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).
2023 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.
2023 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).
2023 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).
2023 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.
2023 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).
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1935 - Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.

77-1935.
Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.
In the event any person, persons, firm, corporation, or governmental body shall bring any action whatever to contest the validity of any of the tax foreclosure proceedings, under either section 77-1933 or 77-1934, then such person, persons, firm, corporation, or governmental body shall first pay to the clerk of the district court in which the action shall be brought all taxes levied or assessed against real estate for the years foreclosed on, with interest and penalties provided by law, and all court costs in the tax foreclosure proceedings taxed in the cause of action affecting the real estate involved in the subsequent action, and shall also pay to the county treasurer of the county all taxes levied or assessed against said real estate subsequent to the taxes foreclosed upon, with interest and penalties provided by law, which are liens upon the property at the time such subsequent action shall be commenced. The money paid to the county treasurer as subsequent taxes shall be held by the county treasurer in escrow until there has been a final adjudication as to the validity of the tax foreclosure proceedings under attack, and not unless and until such proceedings have been adjudicated to be invalid shall the county treasurer distribute the subsequent taxes thus paid to the state and governmental subdivisions entitled to participate therein. The payment of such taxes and court costs shall be a prerequisite to the filing of any such action. In the event the party bringing action to contest the validity of such tax foreclosure proceedings is unsuccessful, the clerk of the district court shall refund to such party, after deducting all unpaid costs assessed against him by the court in such action, the balance remaining after such deduction of the amount of any costs and taxes paid to such clerk as a condition precedent to institution of such action. The county treasurer shall also refund all subsequent taxes paid by such party in the event he is unsuccessful.
Source
Laws 1947, c. 264, § 3, p. 855.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1936 - Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.

77-1936.
Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.
When any county, city, village, school district, drainage district, or irrigation district shall have acquired real estate under such tax foreclosure proceedings, the governing body of such governmental subdivision or municipal corporation shall have power to convey any such real estate by a deed signed by the chairperson or other presiding officer of such body, subject to the right, if any, of any person, persons, firm, corporation, or governmental body to attack the same by action or proceeding within the one-year limitation provided in sections 77-1934 to 77-1936, for such price as the governing body of any such governmental subdivision or municipal corporation, in the exercise of good faith, shall determine to be a fair and reasonable price for the property.
Source
Laws 1947, c. 264, § 4, p. 856;
Laws 2013, LB341, § 19.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1938 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.

77-1938.
Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.
In all proceedings heretofore had for the foreclosure of tax liens or tax sale certificates wherein a valid decree of foreclosure was procured, but proceedings subsequent to the entry of such decree were defective, invalid, or void for any reason, any person who has, subsequent to the entry of such decree, acquired any interest in such property by purchase from a former owner, assignment from a lienholder, payment of subsequent taxes, or erection of improvements on the property, may file an application to have the tax foreclosure proceeding properly completed, and the rights of the parties subsequent to the entry of such decree adjusted by the court.
Source
Laws 1949, c. 240, § 1, p. 652.
Annotations
Act is only procedural in character. City of Wayne v. Adams, 156 Neb. 297, 56 N.W.2d 117 (1952).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1939 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.

77-1939.
Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.
The application provided for in section 77-1938 shall be filed in the original tax foreclosure proceeding wherein the decree of foreclosure was rendered. The application shall set forth: (1) The nature of the interest of the applicant in the property and how it was acquired; (2) the defect or defects which rendered proceedings subsequent to the decree of foreclosure defective, invalid, or void; (3) the taxes and special assessments which have become a lien since the entry of the decree of foreclosure, and the amount thereof, if any, paid by the applicant; (4) the improvements, if any, placed upon the property since the decree of foreclosure by the applicant or any person under whom he claims an interest in the property; and (5) any other facts proper for a court of equity to take into consideration in determining the rights, equities, and liens of the parties in and to the premises described in the tax foreclosure proceedings. The application shall conclude with a request that the court order the foreclosure proceedings to be properly completed and the rights of all parties arising subsequent to the decree of foreclosure be adjusted and determined.
Source
Laws 1949, c. 240, § 2, p. 652.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1940 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.

77-1940.
Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.
Notice of hearing upon the application shall be given to the plaintiff in the foreclosure proceedings, the state and all governmental subdivisions having any interest in the taxes found due by the decree, and all other persons who have since the entry of the decree apparently acquired any interest of record in the property. Such notice shall be served upon the parties in the same manner as a summons is served at the beginning of a civil action. Service of process may be made upon the State of Nebraska by service upon the Attorney General. Such parties shall have twenty days from the date of service of such notice in which to answer said application.
Source
Laws 1949, c. 240, § 3, p. 653.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1941 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.

77-1941.
Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.
Upon hearing the application, the court shall enter a supplemental decree directing that the tax foreclosure proceeding be properly completed, and determining the rights of all parties that have arisen subsequent to the entry of the decree of foreclosure. The rights adjudicated in the original tax foreclosure proceeding shall be respected and observed, but such adjudication shall not prevent any party from establishing superior rights that may have arisen since the entry of the decree through payment of subsequent taxes and special assessments and the placing of improvements on the premises in good faith. In the event any municipal corporation or governmental subdivision shall have received any consideration as the result of the proceedings which were defective, invalid, or void, it shall be required to account for the same, and judgment may be entered against it for the amount thereof and applied as a credit on any amount due it under the original decree of foreclosure.
Source
Laws 1949, c. 240, § 4, p. 653.
Annotations
Applicant is required to pay taxes or place improvements on premises in good faith. City of Wayne v. Adams, 156 Neb. 297, 56 N.W.2d 117 (1952).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2001 - Inheritance tax; property taxable; transfer by will or inheritance; exception.

77-2001.
Inheritance tax; property taxable; transfer by will or inheritance; exception.
All property, including proceeds of life insurance receivable by the executor or administrator to the extent of the amount receivable by the executor or administrator as insurance under policies upon the life of the decedent, which shall pass by will or by the intestate laws of this state from any person who, at the time of death was a resident of this state, or, if the decedent was not a resident, any part of the property within this state, except property exempted by the provisions of Chapter 77, article 20, shall be subject to tax at the rates prescribed by sections 77-2004 to 77-2006.
Source
Laws 1901, c. 54, § 1, p. 414;
Laws 1905, c. 117, § 1, p. 523;
Laws 1907, c. 103, § 1, p. 356;
R.S.1913, § 6622;
C.S.1922, § 6153;
Laws 1923, c. 187, § 1, p. 430;
C.S.1929, § 77-2201;
Laws 1931, c. 132, § 1, p. 371;
C.S.Supp.,1941, § 77-2201;
R.S.1943, § 77-2001;
Laws 1945, c. 198, § 3, p. 604;
Laws 1951, c. 267, § 1, p. 898;
Laws 1982, LB 480, § 1.
Annotations
Inheritance taxes are imposed on each beneficiary upon the value of property received by him while estate taxes are upon the right to transmit property and are based upon the whole estate transmitted. Nielsen v. Sidner, 191 Neb. 324, 215 N.W.2d 86 (1974).
To authorize imposition of tax, decedent must have interest in property at time of his death. County of Holt v. Gallagher, 156 Neb. 457, 56 N.W.2d 621 (1953).
A foreign corporation organized exclusively for charitable purposes, although it has domesticated in this state, is not exempt from payment of inheritance tax. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).
Property escheating to state is not subject to inheritance tax. In re Estate of O'Connor, 126 Neb. 182, 252 N.W. 826 (1934).
Where property passes by will, it is subject to an inheritance tax even though the devise or bequest was made with the intention of carrying out a previous contract. Krug v. Douglas County, 114 Neb. 517, 208 N.W. 665 (1926).
Legacy to religious institution and to trustees of state cemetery is subject to inheritance tax. In re Rudge's Estate, 114 Neb. 335, 207 N.W. 520 (1926).
Legislature has power to provide for taxation upon inheritance. In re Sanford, 90 Neb. 410, 133 N.W. 870 (1911); State ex rel. Slabaugh v. Vinsonhaler, 74 Neb. 675, 105 N.W. 472 (1905).
Right to succeed to title to mortgage on Nebraska land, payable to nonresident of state, is not subject to tax. Dodge County v. Burns, 89 Neb. 534, 131 N.W. 922 (1911).
Where stocks were held by foreign trustee in trust for resident of this state, property was subject to inheritance tax. Douglas County v. Kountze, 84 Neb. 506, 121 N.W. 593 (1909).
Inheritance tax is not a property tax but a tax upon the right of succession. State ex rel. Slabaugh v. Vinsonhaler, 74 Neb. 675, 105 N.W. 472 (1905).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2003 - Inheritance tax; to whom paid; who liable; lien; exception.

77-2003.
Inheritance tax; to whom paid; who liable; lien; exception.
The tax imposed upon transfers under sections 77-2001 and 77-2002 shall be paid to the treasurer of the proper county and all heirs, legatees and devisees, personal representatives, other recipients of property subject to tax, and trustees shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed. This tax shall be a lien on the real property subject thereto until paid or otherwise terminated pursuant to section 77-2037, except that no interest in any property passing from the decedent to the decedent's surviving spouse shall be subject to the lien.
Source
Laws 1901, c. 54, § 1, p. 414;
Laws 1905, c. 117, § 1, p. 523;
Laws 1907, c. 103, § 1, p. 356;
R.S.1913, § 6622;
C.S.1922, § 6153;
Laws 1923, c. 187, § 1, p. 430;
C.S.1929, § 77-2201;
Laws 1931, c. 132, § 1, p. 371;
C.S.Supp.,1941, § 77-2201;
R.S.1943, § 77-2003;
Laws 1976, LB 585, § 3;
Laws 1978, LB 650, § 28;
Laws 1982, LB 480, § 3.
Annotations
This section provides that personal representatives and recipients of property are liable for the payment of inheritance tax on transfers upon death and that there is a lien on the real property subject to the tax until it is paid or terminated by section 77-2039. In re Estate of Reed, 271 Neb. 653, 715 N.W.2d 496 (2006).
When will contest was settled between beneficiaries and heirs at law, and stipulation for a decree of distribution in accord with settlement has been made, and there is no intent thereby to evade or reduce the inheritance tax, the tax hereunder should be computed upon portion received by each beneficiary under the decree. In re Estate of Kierstead, 122 Neb. 694, 241 N.W. 274 (1932).
Agreement between devisees to satisfy claim against estate in favor of one of them by conveyance of portion of such real estate to claimant will not exempt it. In re Estate of Sanford, 90 Neb. 410, 133 N.W. 870 (1911).
An inheritance tax is imposed on a beneficiary's right to receive a portion of the property of the decedent and is a tax of the beneficiary and not of the decedent. In re Estate of Smatlan, 1 Neb. App. 295, 501 N.W.2d 718 (1992).
Where decedent's will directed that all estate and inheritance taxes should be paid from body of estate and not deducted from devises or legacies but residue was not sufficient to pay federal estate taxes and state death taxes, Nebraska apportionment statute controls and bequest to charity should not be reduced by payment thereof. First Nat. Bank of Omaha v. United States, 490 F.2d 1054 (8th Cir. 1974).
Where all of estate except devises and legacies is not sufficient to pay tax burden, decedent's bequests to charity should not be reduced by payment of federal estate and state death taxes. First Nat. Bank of Omaha v. United States, 340 F.Supp. 232 (D. Neb. 1972).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2005 - Inheritance tax; rate; transfer to remote relatives; exemption.

77-2005.
Inheritance tax; rate; transfer to remote relatives; exemption.
(1) In the case of an uncle, aunt, niece, or nephew related to the deceased by blood or legal adoption, or other lineal descendant of the same, or the spouse or surviving spouse of any of such persons, the rate of tax shall be:
(a) For decedents dying prior to January 1, 2023, thirteen percent of the clear market value of the property received by each person in excess of fifteen thousand dollars; and
(b) For decedents dying on or after January 1, 2023, eleven percent of the clear market value of the property received by each person in excess of forty thousand dollars.
(2) If the clear market value of the beneficial interest is less than or equal to the applicable exempt amount under subsection (1) of this section, it shall not be subject to tax. In addition, any interest passing to a person described in subsection (1) of this section who is under twenty-two years of age shall not be subject to tax.
Source
Laws 1901, c. 54, § 1, p. 414;
Laws 1905, c. 117, § 1, p. 523;
Laws 1907, c. 103, § 1, p. 356;
R.S.1913, § 6622;
C.S.1922, § 6153;
Laws 1923, c. 187, § 1, p. 430;
C.S.1929, § 77-2201;
Laws 1931, c. 132, § 1, p. 371;
C.S.Supp.,1941, § 77-2201;
R.S.1943, § 77-2005;
Laws 1947, c. 262, § 1, p. 851;
Laws 1951, c. 267, § 4, p. 900;
Laws 1959, c. 353, § 5, p. 1245;
Laws 1965, c. 497, § 2, p. 1586;
Laws 1976, LB 585, § 5;
Laws 2007, LB502, § 2;
Laws 2022, LB310, § 2.
Annotations
Section 77-2005.01 expands the operation of section 77-2004 and this section, extending the same tax treatment to the relatives of a former spouse to whom the deceased person was married at the time of the spouse's death, but in no sense conflicts with either of the other two statutes. In re Estate of Morse, 241 Neb. 40, 486 N.W.2d 195 (1992).
The Legislature may properly distinguish inheritance tax laws in favor of blood relations, since such distinction is neither arbitrary nor unconstitutionally ambiguous. Ralston v. County of Dawson, 200 Neb. 678, 264 N.W.2d 868 (1978).
A more burdensome tax is imposed in the case of named remote relatives by blood or legal adoption. Todd v. County of Box Butte, 169 Neb. 311, 99 N.W.2d 245 (1959).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2005.01 - Relatives of decedent; computation of inheritance tax.

77-2005.01.
Relatives of decedent; computation of inheritance tax.
(1) For the purposes of sections 77-2004 and 77-2005, relatives of the decedent shall include:
(a) Relatives of a former spouse to whom the decedent was married at the time of the death of the former spouse and relatives of a spouse to whom the decedent was married at the time of his or her death; and
(b) Relatives of a spouse or former spouse of the decedent's parent, grandparent, child, sibling, uncle, aunt, niece, or nephew, if the decedent's parent, grandparent, child, sibling, uncle, aunt, niece, or nephew was married to the spouse at the date of death of the decedent or at the date of death of such spouse.
(2) The computation of any tax due pursuant to sections 77-2004, 77-2005, and 77-2006 shall be made without regard to Nebraska inheritance tax apportionment.
Source
Laws 1976, LB 585, § 6;
Laws 1977, LB 456, § 2;
Laws 2022, LB310, § 3.
Annotations
This section expands the operation of sections 77-2004 and 77-2005, extending the same tax treatment to the relatives of a former spouse to whom the deceased person was married at the time of the spouse's death, but in no sense conflicts with either of the other two statutes. In re Estate of Morse, 241 Neb. 40, 486 N.W.2d 195 (1992).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2006 - Inheritance tax; rate; other transfers; exemption.

77-2006.
Inheritance tax; rate; other transfers; exemption.
(1) In all other cases the rate of tax shall be:
(a) For decedents dying prior to January 1, 2023, eighteen percent of the clear market value of the beneficial interests received by each person in excess of ten thousand dollars; and
(b) For decedents dying on or after January 1, 2023, fifteen percent of the clear market value of the beneficial interests received by each person in excess of twenty-five thousand dollars.
(2) If the clear market value of the beneficial interest is less than or equal to the applicable exempt amount under subsection (1) of this section, it shall not be subject to any tax. In addition, any interest passing to a person who is under twenty-two years of age shall not be subject to tax.
Source
Laws 1901, c. 54, § 1, p. 414;
Laws 1905, c. 117, § 1, p. 523;
Laws 1907, c. 103, § 1, p. 356;
R.S.1913, § 6622;
C.S.1922, § 6153;
Laws 1923, c. 187, § 1, p. 430;
C.S.1929, § 77-2201;
Laws 1931, c. 132, § 1, p. 371;
C.S.Supp.,1941, § 77-2201;
R.S.1943, § 77-2006;
Laws 1947, c. 262, § 2, p. 851;
Laws 1965, c. 497, § 3, p. 1586;
Laws 1988, LB 845, § 2;
Laws 2007, LB502, § 3;
Laws 2022, LB310, § 4.
Annotations
The Legislature may properly distinguish inheritance tax laws in favor of blood relations, since such distinction is neither arbitrary nor unconstitutionally ambiguous. Ralston v. County of Dawson, 200 Neb. 678, 264 N.W.2d 868 (1978).
Physical absence from home of testatrix, while attending school, did not of itself prevent stepdaughter from being member of household of testatrix for inheritance tax purposes. Wondra v. Platte Valley State Bank & Trust Co., 194 Neb. 41, 230 N.W.2d 182 (1975).
An inheritance by the widower of a daughter is taxable at the rate prescribed by this section. Todd v. County of Box Butte, 169 Neb. 311, 99 N.W.2d 245 (1959).
Tax is imposed upon the clear market value of the beneficial interest taken by the taxpayer. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2007 - Inheritance tax; property exempt.

77-2007.
Inheritance tax; property exempt.
If any estate includes payments under an employee benefit plan, such payments shall not be subject to Nebraska inheritance taxation to the extent that (1) the benefit is life insurance otherwise excluded from taxation pursuant to section 77-2001, or (2) the benefit is not subject to federal estate taxation pursuant to section 2039 of the Internal Revenue Code.
Source
Laws 1931, c. 132, § 1, p. 371;
C.S.Supp.,1941, § 77-2201;
R.S.1943, § 77-2007;
Laws 1947, c. 262, § 3, p. 852;
Laws 1949, c. 241, § 1, p. 654;
Laws 1951, c. 268, § 1, p. 902;
Laws 1971, LB 981, § 1;
Laws 1976, LB 585, § 7.
Annotations
A bequest in the nature of a trust to an association in this state for expenditure by it within this state for exclusively charitable purposes is exempt from inheritance taxes. In re Estate of Halstead, 154 Neb. 31, 46 N.W.2d 779 (1951).
To be exempt from inheritance tax, legacy must come within the strict letter of the statute. In re Rudge's Estate, 114 Neb. 335, 207 N.W. 520 (1926).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2007.01 - Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.

77-2007.01.
Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.
The tax imposed by Chapter 77, article 20, in respect of personal property (except tangible personal property having an actual situs in this state) shall not be payable (1) if the decedent is a resident of a state or territory of the United States which at the time of the transfer did not impose a transfer tax or death tax of any character in respect of personal property of residents of this state (except tangible personal property having an actual situs in such state or territory), or (2) if the laws of the state or territory of residence of the decedent at the time of the transfer contained a reciprocal provision under which nonresidents were exempted from transfer taxes or death taxes of every character in respect of personal property (except tangible personal property having an actual situs therein) provided the state or territory of residence of such nonresidents allowed a similar exemption to residents of the state or territory of residence of such decedent. For the purposes of this section the District of Columbia, Puerto Rico, and the Philippine Islands shall be considered territories of the United States.
Source
Laws 1951, c. 254, § 1, p. 875.
Annotations
Nebraska's version of the Uniform Reciprocal Transfer Tax Act does not limit the exemption to cases in which the decedent's resident state has imposed a tax on the transfer of the property exempted. In re Estate of Holt, 246 Neb. 50, 516 N.W.2d 608 (1994).