reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1765 - Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.

77-1765.
Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.
If any proceedings against any officer or person, whose duty it is to collect, receive, settle for or pay over any of the revenue of the state, whether the proceeding be by suit on the bond of such officer or person or otherwise, the court in which the proceeding is pending shall have power, in a summary way, to compel such officer or person to exhibit on oath a full and fair statement of all money by him collected or received, or which ought to be settled for or paid over, and to disclose all such matters and things as may be necessary to a full understanding of the case, and the court may, upon hearing, give judgment for such sum or sums of money as such officer or person is liable in law to pay. If in any suit upon the bonds of any such officer or person, he or his sureties, or any of them, shall not for any reason be liable upon the bond, the court may, nevertheless, give judgment against such officer and such of his sureties as are liable, for the amount he or they may be liable to pay, without regard to the form of the action or pleadings.
Source
Laws 1903, c. 73, § 188, p. 457;
R.S.1913, § 6516;
C.S.1922, § 6044;
C.S.1929, § 77-1949;
R.S.1943, § 77-1765.
Annotations
Suit is proper when duty to deliver money is purely ministerial. State v. Ure, 102 Neb. 648, 168 N.W. 644 (1918); State ex rel Hall v. Ure, 99 Neb. 486, 156 N.W. 1053 (1916).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1766 - Collection of taxes; suit by aggrieved municipal corporations.

77-1766.
Collection of taxes; suit by aggrieved municipal corporations.
Cities, towns, villages, or corporate authorities or persons aggrieved may prosecute suit against any treasurer, or other officer collecting or receiving funds for their use, upon his or her bond, in the name of the State of Nebraska, for their use in any court of competent jurisdiction, whether the bond has been put in suit at the instance of the Tax Commissioner or not. Cities, towns, villages, and other corporate authorities or persons shall have the same right in any suits or proceedings in their behalf as is provided in case of suits by or on behalf of the state.
Source
Laws 1903, c. 73, § 189, p. 457;
R.S.1913, § 6517;
C.S.1922, § 6045;
C.S.1929, § 77-1950;
R.S.1943, § 77-1766;
Laws 1995, LB 490, § 173;
Laws 2007, LB334, § 86.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1767 - Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.

77-1767.
Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.
When assessment rolls or treasurers' books, in whole or in part, of any county, town, city, village or district shall be lost or destroyed by any means whatever, a new assessment, or new books as the case may require, shall be made under direction of the county board. The board shall, in such cases, fix reasonable times and dates for performing the work of assessment, equalization, levy, extension and collection of taxes, and paying over the same, or making new books, as the circumstances of the case may require. The dates fixed by the county board shall conform to the dates required by law for similar purposes. The county board is fully empowered to select and appoint persons where it may find the same necessary to carry into effect the provisions of this section.
Source
Laws 1903, c. 73, § 190, p. 458;
R.S.1913, § 6518;
C.S.1922, § 6046;
C.S.1929, § 77-1951;
R.S.1943, § 77-1767.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1771 - Collection of taxes; claim against governmental subdivision; deduction of personal taxes.

77-1771.
Collection of taxes; claim against governmental subdivision; deduction of personal taxes.
The governing body of any municipal corporation or governmental subdivision of the state, whenever the account or claim of any person is presented to it for allowance, and whenever there has been filed with it a statement from the county treasurer of the amount of delinquent personal taxes assessed against the person in whose favor the account or claim is presented, shall deduct from any amount found due upon such account or claim the amount of such tax, and shall forthwith issue a warrant for the balance remaining, if any. For any such delinquent personal taxes so setoff and deducted from any such account or claim, the governing body shall issue an order to the treasurer thereof directing him to draw from the same fund out of which said account or claim should have been paid, the amount of said delinquent taxes so setoff or deducted, and apply the same upon the said delinquent personal taxes in satisfaction thereof. The county treasurer shall, upon application of such claimant, issue receipt therefor to the person whose taxes are so satisfied.
Source
Laws 1933, c. 126, § 2, p. 501;
C.S.Supp.,1941, § 77-1954;
R.S.1943, § 77-1771.
Annotations
Personal property taxes must be deducted on allowance of claim by county. State ex rel. Bates v. Morgan, 154 Neb. 234, 47 N.W.2d 512 (1951).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1772 - Collection of taxes; interest on delinquent taxes; distribution.

77-1772.
Collection of taxes; interest on delinquent taxes; distribution.
Interest collected upon delinquent county, city, village, school district, or learning community taxes shall be credited on the books and distributed among the various governmental subdivisions and municipal corporations in the same proportion as the principal of the taxes is credited and distributed.
Source
Laws 1933, c. 132, § 1, p. 509;
C.S.Supp.,1941, § 77-1957;
R.S.1943, § 77-1772;
Laws 1947, c. 261, § 1, p. 850;
Laws 2006, LB 1024, § 11.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1774 - Collection of taxes; reciprocity with other states; taxes, defined.

77-1774.
Collection of taxes; reciprocity with other states; taxes, defined.
(1) Any state of the United States of America or any political subdivision thereof has the right to sue in the courts of the State of Nebraska to recover any lawfully imposed taxes which may be owing it, whether or not the taxes have been reduced to judgment, when the like right is accorded to the State of Nebraska and its political subdivisions by that state through statutory authority or granted as a matter of comity. The appropriate officials of such other state are authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the Secretary of State of such other state that such officials have the authority to collect the taxes to be collected by such action shall be conclusive proof of authority.
(2) The Attorney General or an appropriate official of any political subdivision of the State of Nebraska may bring suit in the courts of other states to collect taxes legally due this state or any political subdivision thereof.
(3) Taxes as used in this section shall include: (a) Any and all tax assessments lawfully made, whether they be based upon a return or other disclosure of the taxpayer, or upon the information and belief of the taxing authority, or otherwise; (b) any and all penalties lawfully imposed pursuant to a taxing statute; and (c) interest charges lawfully added to the tax liability which constitutes the subject of the action.
Source
Laws 1967, c. 491, § 1, p. 1672.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1775 - Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.

77-1775.
Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.
(1) In case of payment of any taxes upon property valued by the state made as a result of a clerical error or honest mistake or misunderstanding, except as to valuation or equalization, on the part of the taxing officials of the state or the taxpayer, the taxpayer shall make a written claim for a credit or refund of the tax paid within two years from the date the tax was due. The claim shall set forth the amount of the overpayment and the reasons therefor.
(2) The Tax Commissioner may approve or disapprove the claim in whole or part without a hearing. The Tax Commissioner shall grant a hearing prior to taking any action on a claim for refund or credit if requested in writing by the taxpayer when the claim is filed or prior to any action being taken on the claim by the Tax Commissioner. The written order of the Tax Commissioner shall be mailed to the claimant within seven days after the date of the order. If the claim is denied in whole or part, the taxpayer may appeal within thirty days after the date of the written order of the Tax Commissioner to the Tax Equalization and Review Commission in accordance with section 77-5013.
(3) Upon approval of the claim by the Tax Commissioner, the Property Tax Administrator shall certify the amount of the refund or credit to the county treasurer to whom the tax was paid or distributed. If only valuation was previously certified to a county or counties, then the Property Tax Administrator shall certify the value resulting from the written order to the official who received the original valuation which was changed by the written order. The refund shall be made in the manner prescribed in section 77-1736.06. The ordering of a refund or credit pursuant to this section shall not have a dispositional effect on any similar claim for refund or credit made by another taxpayer.
Source
Laws 1983, LB 193, § 12;
Laws 1988, LB 352, § 157;
Laws 1989, LB 762, § 5;
Laws 1991, LB 829, § 17;
Laws 1995, LB 490, § 174;
Laws 2004, LB 973, § 42;
Laws 2007, LB334, § 87;
Laws 2009, LB166, § 17.
Annotations
Discriminatory taxes levied against railroad rolling stock in violation of section 306(1)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976 are invalid within the meaning of this section. Dairyland Power Co-op v. State Bd. of Equal., 238 Neb. 696, 472 N.W.2d 363 (1991).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1775.01 - Appeal resulting in lower value; refund; procedure.

77-1775.01.
Appeal resulting in lower value; refund; procedure.
(1) When property is valued or equalized by the Tax Commissioner, the Property Tax Administrator, or the Tax Equalization and Review Commission and an appeal is taken from such valuation or equalization and the final result of such appeal establishes a lower value than that upon which taxes have been paid, the amount of taxes paid on the value in excess of that finally determined value shall be refunded to the prevailing party who has paid such tax. If an appeal results in a lower value, only the taxpayer who is a party to the appeal shall be entitled to a refund.
(2) Upon receipt of a final nonappealable order, the commission shall meet or the Property Tax Administrator shall act within thirty days thereof to order the recertification of valuation of the prevailing party.
(3) The Property Tax Administrator upon receiving a certified copy of such recertification order shall recertify the amount of the valuation or tax to the county assessor of the county or counties to which the tax was paid or distributed. If only valuation was previously certified to a county or counties, then the Property Tax Administrator shall recertify the value resulting from the final nonappealable order to the county assessor who received the original valuation which was changed by the final order. The refund shall be made in the manner prescribed in section 77-1736.06. Nothing in this section shall be construed to mean that any taxpayer shall have had to pay any tax under protest or claim a refund of the tax paid.
Source
Laws 1989, LB 762, § 6;
Laws 1989, Spec. Sess., LB 2, § 1;
Laws 1991, LB 829, § 18;
Laws 1992, Fourth Spec. Sess., LB 1, § 18;
Laws 1995, LB 490, § 175;
Laws 1997, LB 397, § 24.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1775.02 - Changes to section 77-1775.01; applicability.

77-1775.02.
Changes to section 77-1775.01; applicability.
The changes made to section 77-1775.01 by Laws 1989, LB 2, Ninety-first Legislature, First Special Session, are expressly intended to apply to all litigation pending as of November 22, 1989.
Source
Laws 1989, Spec. Sess., LB 2, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1776 - Overpayment due to clerical error or mistake; return by political subdivision; how treated.

77-1776.
Overpayment due to clerical error or mistake; return by political subdivision; how treated.
Any political subdivision which has received proceeds from a levy imposed on all taxable property within an entire county which is in excess of that requested by the political subdivision under the Property Tax Request Act as a result of a clerical error or mistake shall, in the fiscal year following receipt, return the excess tax collections, net of the collection fee, to the county. By July 31 of the fiscal year following the receipt of any excess tax collections, the county treasurer shall certify to the political subdivision the amount to be returned. Such excess tax collections shall be restricted funds in the budget of the county that receives the funds under section 13-518.
Source
Laws 1999, LB 36, § 1;
Laws 2021, LB644, § 21.
Cross References
Property Tax Request Act, see section 77-1630.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1777 - Tax refund; sections applicable.

77-1777.
Tax refund; sections applicable.
Sections 77-1778 to 77-1782 shall apply to any tax, except property taxes, collected by the Tax Commissioner to the extent that specific refund provisions have not been enacted. If there is any conflict between any specific refund statutes and the provisions of sections 77-1778 to 77-1782, the specific refund statutes shall control.
Source
Laws 1987, LB 523, § 36;
Laws 1989, LB 762, § 7;
Laws 1996, LB 1041, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1778 - Tax refund; file claim; when.

77-1778.
Tax refund; file claim; when.
When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.
Source
Laws 1987, LB 523, § 37.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1779 - Tax refund; claim; contents; form.

77-1779.
Tax refund; claim; contents; form.
(1) A claim for a refund shall be in writing and filed with the Tax Commissioner within three years of the date (a) on which the overpayment was made or (b) on which the tax was required to be paid, whichever is later.
(2) The claim shall state the reason for the overpayment and the amount of refund or credit requested.
(3) The Tax Commissioner may prescribe the necessary forms for the filing of a claim for refund.
(4) An amended return reducing the amount of the liability and containing an explanation of the reduction shall constitute a refund claim.
Source
Laws 1987, LB 523, § 38.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1780 - Tax refund; Tax Commissioner; powers; duties; interest.

77-1780.
Tax refund; Tax Commissioner; powers; duties; interest.
(1) Pursuant to this section, the Tax Commissioner may approve the claim for refund, in whole or in part.
(2) The Tax Commissioner shall grant a hearing prior to taking any action on a claim for a refund if requested in writing by the taxpayer when the claim is filed or prior to any action being taken on the claim.
(3) The Tax Commissioner shall notify the taxpayer in writing of the denial of his or her claim for a refund. The notification shall be made by mail.
(4) Upon approval, the Tax Commissioner shall cause:
(a) A refund to be paid from the fund to which the tax was originally deposited;
(b) A credit to be established against the subsequent tax liability of the taxpayer if the amount of the credit does not exceed twelve times the average monthly tax liability of the taxpayer; or
(c) A credit to be applied to any other existing liability for any other tax collected by the Tax Commissioner.
(5) The payment of the claim for a refund, the allowance of a credit, or the application of the refund to an existing balance, in whole or in part, shall be considered a final decision of the Tax Commissioner for the purposes of the Administrative Procedure Act.
(6) Interest shall be paid from the date of overpayment or the date the tax was required to be paid, whichever is later, until the date the overpayment is refunded, credited, or applied.
(7) Interest shall be paid at the rate specified in section 45-104.02, as such rate may from time to time be adjusted.
Source
Laws 1987, LB 523, § 39;
Laws 1996, LB 1041, § 4;
Laws 2012, LB727, § 33.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1781 - Tax refund; denial; appeal.

77-1781.
Tax refund; denial; appeal.
The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.
Source
Laws 1987, LB 523, § 40;
Laws 1988, LB 352, § 158.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1782 - Tax refund; erroneous payment; how treated.

77-1782.
Tax refund; erroneous payment; how treated.
(1) Any refund that is erroneously paid shall be considered an underpayment of the tax liability and may be assessed and collected in the same manner as any other underpayment of the tax required to be paid.
(2) It shall be an underpayment as of the date of the payment of the refund, the date the refund was applied to another liability, or the date the credit was used by the taxpayer to satisfy a subsequent tax liability.
Source
Laws 1987, LB 523, § 41.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1785 - Residential real property; sale; proration of taxes due.

77-1785.
Residential real property; sale; proration of taxes due.
Whenever residential real property is sold, the property taxes due on such real property for the year in which the sale occurred shall be prorated based on the number of days the buyer and seller owned the property during such year, unless the buyer and seller have agreed to a different proration of such property taxes.
Source
Laws 2021, LB466, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1801 - Real property taxes; collection by sale; when.

77-1801.
Real property taxes; collection by sale; when.
Except for delinquent taxes on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land, all real estate on which the taxes shall not have been paid in full, as provided by law, on or before the first Monday of March, after they become delinquent, shall be subject to sale on or after such date.
Source
Laws 1903, c. 73, § 193, p. 459;
R.S.1913, § 6521;
C.S.1922, § 6049;
C.S.1929, § 77-2001;
Laws 1933, c. 136, § 4, p. 518;
Laws 1937, c. 167, § 23, p. 655;
Laws 1939, c. 98, § 23, p. 442;
Laws 1941, c. 157, § 23, p. 626;
C.S.Supp.,1941, § 77-2001;
R.S.1943, § 77-1801;
Laws 1986, LB 531, § 1;
Laws 2000, LB 968, § 70.
Annotations
Efforts to collect taxes, either through the sale of a lien on the property or sale of the property itself, cannot be categorized as a taking under U.S. Const. amend. V or Neb. Const. art. I, sec. 21. Continental Resources v. Fair, 311 Neb. 184, 971 N.W.2d 313 (2022).
The issuance of a tax deed to a tax certificate sale purchaser does not impose a "fine" on the former property owner; therefore, the Excessive Fines Clause of U.S. Const. amend. VIII does not apply. Continental Resources v. Fair, 311 Neb. 184, 971 N.W.2d 313 (2022).
Under this section, properties with delinquent real estate taxes on or before the first Monday of March may be sold at a tax sale. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020).
Actions challenging title obtained via a tax deed are governed by statute. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1802 - Real property taxes; delinquent tax list; notice of sale.

77-1802.
Real property taxes; delinquent tax list; notice of sale.
The county treasurer shall, not less than four nor more than six weeks prior to the first Monday of March in each year, make out a list of all real property subject to sale and the amount of all delinquent taxes against each item with an accompanying notice stating that so much of such property described in the list as may be necessary for that purpose will, on the first Monday of March next thereafter, be sold by such county treasurer at public auction at his or her office for the taxes, interest, and costs thereon. In making such list, the county treasurer shall describe the property as it is described on the tax list and shall include the name of the owner of record of the property, the property's parcel number, if any, and the property's street address, if any.
Source
Laws 1903, c. 73, § 194, p. 459;
R.S.1913, § 6522;
C.S.1922, § 6050;
Laws 1929, c. 169, § 1, p. 583;
C.S.1929, § 77-2002;
Laws 1933, c. 136, § 5, p. 519;
Laws 1937, c. 167, § 24, p. 655;
Laws 1939, c. 98, § 24, p. 442;
Laws 1941, c. 157, § 24, p. 626;
C.S.Supp.,1941, § 77-2002;
R.S.1943, § 77-1802;
Laws 1986, LB 531, § 2;
Laws 1992, LB 1063, § 139;
Laws 1992, Second Spec. Sess., LB 1, § 112;
Laws 2019, LB463, § 1;
Laws 2023, LB727, § 52.
Operative Date: September 2, 2023
Annotations
Requirement to include all delinquent taxes applies to the delinquent tax list and not to private tax sale, and does not require county treasurer to include in private sale all taxes delinquent at time of sale. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929), overruling Wight v. McGuigan, 94 Neb. 358, 143 N.W. 232 (1913).
Notice is not required of a private sale of lands previously noticed for public sale at which they were not sold. Kittle v. Shervin, 11 Neb. 65, 7 N.W. 861 (1881).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1803 - Real property taxes; notice of sale; sufficiency of description.

77-1803.
Real property taxes; notice of sale; sufficiency of description.
In describing real property in the notice required by section 77-1802 and in all proceedings relative to assessing, advertising, or selling the property for taxes, it shall be sufficient to designate the township, range, sections, or part of section and also the number of lots and blocks, 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 1903, c. 73, § 195, p. 460;
R.S.1913, § 6523;
C.S.1922, § 6051;
C.S.1929, § 77-2003;
R.S.1943, § 77-1803;
Laws 1992, LB 1063, § 140;
Laws 1992, Second Spec. Sess., LB 1, § 113.
Annotations
Description is sufficient if interested parties are enabled thereby to determine what property is intended. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946).
Where land was described as part of lot 5, B. 41, tax was void for uncertainty. Spiech v. Tierney, 56 Neb. 514, 76 N.W. 1090 (1898).
It is sufficient if description affords notice and protects owner's rights. Kershaw v. Jansen, 49 Neb. 467, 68 N.W. 616 (1896).
Taxes levied were valid although plat by which lots had been described had never been recorded. Roads v. Estabrook, 35 Neb. 297, 53 N.W. 64 (1892); Bryant v. Estabrook, 16 Neb. 217, 20 N.W. 245 (1884).
Description is sufficient if property can be identified. Alexander v. Hunter, 29 Neb. 259, 45 N.W. 461 (1890); Lynam v. Anderson, 9 Neb. 367, 2 N.W. 732 (1879); Concordia L. & T. Co. v. Van Camp, 2 Neb. Unof. 633, 89 N.W. 744 (1902).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1805 - Real property taxes; affidavits of publication; by whom made.

77-1805.
Real property taxes; affidavits of publication; by whom made.
Every printer who shall publish such list and notice shall, immediately after the last publication thereof, furnish to the treasurer of the proper county an affidavit of publication made by the publisher, manager or foreman of such newspaper to whom the facts of publication are known. No printer shall be paid for such publication who shall fail to furnish such affidavit within ten days after the last publication. The county treasurer shall also make, or cause to be made, an affidavit or affidavits of the publication of such list and notice as above required, all of which shall be carefully preserved by him in his office.
Source
Laws 1903, c. 73, § 197, p. 460;
R.S.1913, § 6525;
C.S.1922, § 6053;
C.S.1929, § 77-2005;
R.S.1943, § 77-1805.
Annotations
Affidavit of publication of tax list sworn to before a United States Commissioner was void. Cornell v. Maverick Loan & Trust Co., 95 Neb. 9, 144 N.W. 1072 (1914).
Affidavit subscribed and sworn to before a person not authorized by law to administer oaths is void and no affidavit. Lanning v. Haases, 89 Neb. 19, 130 N.W. 1008 (1911).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1806 - Real property taxes; delinquent tax sale; when commenced and concluded.

77-1806.
Real property taxes; delinquent tax sale; when commenced and concluded.
On the day designated in the notice of sale, the county treasurer shall commence the sale of the real property on which the taxes and charges have not been paid and shall continue the sale from day to day, Sundays and holidays excepted, until each item of real property or so much thereof as is sufficient to pay the taxes and charges thereon, including the cost of advertising, has been sold or offered for sale.
Source
Laws 1903, c. 73, § 198, p. 461;
R.S.1913, § 6526;
C.S.1922, § 6054;
C.S.1929, § 77-2006;
Laws 1937, c. 167, § 10, p. 642;
Laws 1939, c. 98, § 10, p. 428;
Laws 1941, c. 157, § 10, p. 613;
C.S.Supp.,1941, § 77-2006;
R.S.1943, § 77-1806;
Laws 1992, LB 1063, § 142;
Laws 1992, Second Spec. Sess., LB 1, § 115.
Annotations
Duty to continue sale from day to day ends when property is sold or offered for sale. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938).
Treasurer is required to commence sale at appointed time and continue to offer the advertised lands until they are sold or not sold for want of bidders. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929).
Sale is invalid unless made for full amount of all delinquent taxes and charges. Grant v. Bartholomew, 57 Neb. 673, 78 N.W. 314 (1899); Medland v. Connell, 57 Neb. 10, 77 N.W. 437 (1898).
Intended purchaser in good faith may compel treasurer to offer property for sale. State ex rel. Snow v. Farney, 36 Neb. 537, 54 N.W. 862 (1893).
All steps in proceedings must be strictly followed. Miller v. Hurford, 11 Neb. 377, 9 N.W. 477 (1881).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1808 - Real property taxes; delinquent tax sale; payment by purchaser; resale.

77-1808.
Real property taxes; delinquent tax sale; payment by purchaser; resale.
The person purchasing any real property shall pay to the county treasurer the amount of taxes, interest, and cost thereon, which payment may be made in the same funds receivable by law in the payment of taxes. If any purchaser fails to so pay, then the real property shall at once again be offered as if no such sale had been made.
Source
Laws 1903, c. 73, § 200, p. 461;
R.S.1913, § 6528;
C.S.1922, § 6056;
C.S.1929, § 77-2008;
Laws 1937, c. 167, § 12, p. 643;
Laws 1939, c. 98, § 12, p. 429;
Laws 1941, c. 157, § 12, p. 614;
C.S.Supp.,1941, § 77-2008;
R.S.1943, § 77-1808;
Laws 1992, LB 1063, § 144;
Laws 1992, Second Spec. Sess., LB 1, § 117;
Laws 2013, LB341, § 2.
Annotations
Sale is not invalid though payment is not made immediately, where treasurer is unable to receive it. Leavitt v. S. D. Mercer Co., 64 Neb. 31, 89 N.W. 426 (1902); Ure v. Bunn, 3 Neb. Unof. 61, 90 N.W. 904 (1902).
Failure of treasurer to offer land for resale does not invalidate taxes. Green v. Hellman, 61 Neb. 875, 86 N.W. 912 (1901).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1809 - Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank.

77-1809.
Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank.
(1) At all sales provided by law, the county board may purchase for the use and benefit, and in the name of the county, any real estate advertised and offered for sale when the same remains unsold for want of bidders. The county treasurer shall issue certificates of purchase of the real estate so sold in the name of the county. Such certificates shall remain in the custody of the county treasurer, who shall at any time assign the same to any person wishing to buy for the amount expressed on the face of the certificate and 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 thereof. Such assignment shall be attested by the endorsement of the county clerk of his or her name on the back of such certificate, and such endorsement shall be made when requested by the county treasurer.
(2) If real estate is purchased by a county under this section and such real estate lies within a municipality that has created a land bank pursuant to the Nebraska Municipal Land Bank Act, the county treasurer of such county shall notify the land bank of such purchase as soon as practical and shall give the land bank the first opportunity to acquire the certificate of purchase for such real estate from the county.
Source
Laws 1903, c. 73, § 201, p. 462;
R.S.1913, § 6529;
C.S.1922, § 6057;
C.S.1929, § 77-2009;
Laws 1937, c. 167, § 34, p. 662;
Laws 1939, c. 98, § 34, p. 449;
Laws 1941, c. 157, § 34, p. 633;
C.S.Supp.,1941, § 77-2009;
R.S.1943, § 77-1809;
Laws 1971, LB 26, § 1;
Laws 1979, LB 84, § 2;
Laws 1981, LB 167, § 44;
Laws 2013, LB97, § 22.
Cross References
Nebraska Municipal Land Bank Act, see section 19-5201.
Annotations
Certificate of tax sale is required to show payment of taxes and interest. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959).
A governmental subdivision purchasing and foreclosing a tax sale certificate on real estate does so as trustee of an express trust for use and benefit of the state and all other governmental subdivisions entitled to participate in distribution of proceeds. City of McCook v. Johnson, 135 Neb. 270, 281 N.W. 69 (1938).
County board may purchase for county any real estate remaining unsold for want of bidders and foreclose tax. Logan County v. Carnahan, 66 Neb. 685, 92 N.W. 984 (1902), affirmed on rehearing 66 Neb. 693, 95 N.W. 812 (1903); Otoe County v. Mathews, 18 Neb. 466, 25 N.W. 618 (1885); Otoe County v. Brown, 16 Neb. 394, 20 N.W. 274 (1884).
Certificate cannot be assigned for less than amount due thereon with interest and costs. State of Neb. ex rel. John T. Jones v. Graham, 17 Neb. 43, 22 N.W. 114 (1885).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1810 - Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.

77-1810.
Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.
(1) Except as otherwise provided in subsection (2) of this section, whenever any real property subject to sale for taxes is within the corporate limits of any city, village, school district, drainage district, or irrigation district, it shall have the right and power through its governing board or body to purchase such real property for the use and benefit and in the name of the city, village, school district, drainage district, or irrigation district as the case may be. The treasurer of the city, village, school district, drainage district, or irrigation district may assign the certificate of purchase by endorsement of his or her name on the back thereof when directed so to do by written order of the governing board.
(2) No such sale shall be made to any city, village, school district, drainage district, or irrigation district by the county treasurer (a) when the real property has been previously sold to the county, but in any such case, the city, village, school district, drainage district, or irrigation district may purchase the tax certificate held by the county or (b) if a land bank has given an automatically accepted bid on such real property pursuant to section 18-3417.
Source
Laws 1903, c. 73, § 202, p. 462;
R.S.1913, § 6530;
Laws 1917, c. 118, § 1, p. 292;
C.S.1922, § 6058;
C.S.1929, § 77-2010;
Laws 1937, c. 167, § 35, p. 662;
Laws 1939, c. 98, § 35, p. 450;
Laws 1941, c. 159, § 1, p. 641;
Laws 1941, c. 157, § 35, p. 633;
C.S.Supp.,1941, § 77-2010;
R.S.1943, § 77-1810;
Laws 1992, LB 1063, § 145;
Laws 1992, Second Spec. Sess., LB 1, § 118;
Laws 2013, LB97, § 23;
Laws 2020, LB424, § 21.
Annotations
City that purchases tax sale certificate may not bid in property at foreclosure sale without paying the amount bid. City of McCook v. Johnson, 135 Neb. 270, 281 N.W. 69 (1938).
Tax sale dates from the issuance of tax sale certificate to the city, not from date county treasurer receives the money therefor. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938).
A drainage district may buy at a tax sale lands encumbered by unpaid delinquent assessments levied thereon for special drainage benefits. Schobert-Zimmerman Drainage Dist. v. Soll, 132 Neb. 629, 272 N.W. 775 (1937).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1811 - Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.

77-1811.
Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.
Whenever real estate is purchased under section 77-1809 or 77-1810, the county treasurer shall not be required to account to the State Treasurer or to any person for the amount of taxes due, until the county board, city, village, school district, drainage district or irrigation district authorities have sold the certificate or certificates of purchase of such real estate, or until, by redemption or foreclosure proceedings, he shall have received the money thereon.
Source
Laws 1903, c. 73, § 203, p. 462;
R.S.1913, § 6531;
C.S.1922, § 6059;
C.S.1929, § 77-2011;
Laws 1937, c. 167, § 36, p. 663;
Laws 1939, c. 98, § 36, p. 451;
Laws 1941, c. 157, § 36, p. 634;
C.S.Supp.,1941, § 77-2011;
R.S.1943, § 77-1811.
Annotations
It is unnecessary for county to pay the amount of the tax to the treasurer, and the certificate covering the taxes is valid lien upon the real estate. County of Madison v. Walz, 144 Neb. 677, 14 N.W.2d 319 (1944).
Trust relation terminates on sale of certificate or completion of foreclosure and distribution of proceeds. City of McCook v. Johnson, 135 Neb. 270, 281 N.W. 69 (1938).
Tax sale dates from the issuance of tax sale certificate to the city, not from date county treasurer receives the money therefor. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1812 - Real property taxes; county treasurer; record.

77-1812.
Real property taxes; county treasurer; record.
The county treasurer shall keep a record showing in separate columns the number and date of each certificate of sale, the name of the owners or owner if known, the description of the real property, the name of the purchaser, the total amount of taxes and costs for which sold, the amount of subsequent taxes paid by the purchaser and date of payment, to whom assigned, and the amount paid therefor, name of person redeeming, date of redemption, total amount paid for redemption, name of person to whom conveyed, and date of deed.
Source
Laws 1903, c. 73, § 204, p. 463;
R.S.1913, § 6532;
C.S.1922, § 6060;
C.S.1929, § 77-2012;
R.S.1943, § 77-1812;
Laws 1992, LB 1063, § 146;
Laws 1992, Second Spec. Sess., LB 1, § 119;
Laws 2013, LB341, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1813 - Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.

77-1813.
Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.
On or before the first Monday of April following the sale of the real property, the county treasurer shall file in the office of the county clerk a return thereon as the same shall appear upon the county treasurer's record, and such return, duly certified, shall be evidence of the regularity of the proceedings.
Source
Laws 1903, c. 73, § 205, p. 463;
R.S.1913, § 6533;
C.S.1922, § 6061;
Laws 1933, c. 136, § 7, p. 520;
R.S.1943, § 77-1813;
Laws 1987, LB 215, § 1;
Laws 2013, LB341, § 4.
Annotations
There can be no valid administrative private sale for taxes unless county treasurer has filed with the county clerk a return of public sale showing land unsold for want of bidders. Pettijohn v. County of Furnas, 150 Neb. 736, 35 N.W.2d 828 (1949).
Private tax sale certificate issued by county treasurer to city in December after making due return to annual public sale does not contravene this section. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938).
Return of sale to the county clerk must be made by the county treasurer on or before the first Monday in December. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929).
Treasurer cannot make valid private sale until he has made return of public sale. Gallatin v. Tri-State Land Co., 89 Neb. 235, 131 N.W. 224 (1911); Johnson v. Finley, 54 Neb. 733, 74 N.W. 1080 (1898).
Returns must be certified and signed by treasurer. Tate v. Biggs, 89 Neb. 195, 130 N.W. 1053 (1911).
Return must be filed with county clerk. Medland v. Linton, 60 Neb. 249, 82 N.W. 866 (1900).
Return is not required until amount bid is paid. Richardson County v. Miles, 7 Neb. 118 (1878).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1814 - Real property taxes; private tax sale; issuance of certificates.

77-1814.
Real property taxes; private tax sale; issuance of certificates.
After the sale is closed and the treasurer has made his or her return thereof to the county clerk as provided in section 77-1813, if any real property remains unsold for want of bidders therefor, the county treasurer is authorized and required to sell the same at private sale at his or her office to any person who will pay the amount of taxes, penalty, and costs thereof and to make out duplicate certificates of sale and deliver one to the purchaser and the other to the county clerk. Such certificate shall contain the additional statement that such real property has been offered at public sale but not sold for want of bidders and shall also contain the words "sold for taxes at private sale". The treasurer is further authorized and required to sell all real property in the county on which taxes remain unpaid and delinquent for any previous year or years.
Source
Laws 1903, c. 73, § 206, p. 463;
R.S.1913, § 6534;
C.S.1922, § 6062;
C.S.1929, § 77-2014;
Laws 1937, c. 167, § 13, p. 643;
Laws 1939, c. 98, § 13, p. 429;
Laws 1941, c. 157, § 13, p. 614;
C.S.Supp.,1941, § 77-2014;
R.S.1943, § 77-1814;
Laws 1992, LB 1063, § 147;
Laws 1992, Second Spec. Sess., LB 1, § 120.
Annotations
Where land is sold for taxes at private sale, deed must contain recital that land had first been offered at public sale. Podewitz v. Gering Nat. Bank, 171 Neb. 380, 106 N.W.2d 497 (1960).
Party who seeks to foreclose tax sale certificate is required to plead and prove all steps necessary to issuance of valid certificate. Pettijohn v. County of Furnas, 150 Neb. 736, 35 N.W.2d 828 (1949).
Realty may be sold at private sale for delinquent taxes advertised for previous year, though at the time of sale taxes for another year have become delinquent but have not been advertised and are not included in such sale. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929), overruling first two paragraphs of syllabus in Wight v. McGuigan, 94 Neb. 358, 143 N.W. 232 (1913).
Failure to file duplicate tax receipt will not affect sale or rights of purchaser. Cowles v. Adams, 78 Neb. 130, 110 N.W. 697 (1907).
Certificate is presumptive evidence that report was made and filed in due time. Gallentine v. Fullerton, 67 Neb. 553, 93 N.W. 932 (1903).
Private sale is invalid where treasurer has failed to make return of public sale as required by statute. Gallentine v. Fullerton, 67 Neb. 553, 93 N.W. 932 (1903); Medland v. Connell, 57 Neb. 10, 77 N.W. 437 (1898).
If private sale is invalid, purchaser is subrogated to rights of public and may foreclose lien for all taxes paid. Johnson v. Finley, 54 Neb. 733, 74 N.W. 1080 (1898); Weston v. Meyers, 45 Neb. 95, 63 N.W. 117 (1895); Adams v. Osgood, 42 Neb. 450, 60 N.W. 869 (1894).
Treasurer is not required to give notice or invite competition at private sale. Kittle v. Shervin, 11 Neb. 65, 7 N.W. 861 (1881).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1815 - Real property taxes; county treasurer; attendance at tax sale; penalty.

77-1815.
Real property taxes; county treasurer; attendance at tax sale; penalty.
If any treasurer fails to attend any sale of real property as required by sections 77-1801 to 77-1814, either in person or by deputy, he or she shall be liable to a fine of not less than fifty nor more than three hundred dollars to be recovered by an action in the district court in the name of the county against the treasurer and the person issuing the treasurer's bond.
Source
Laws 1903, c. 73, § 207, p. 464;
R.S.1913, § 6535;
C.S.1922, § 6063;
C.S.1929, § 77-2015;
R.S.1943, § 77-1815;
Laws 1992, LB 1063, § 148;
Laws 1992, Second Spec. Sess., LB 1, § 121.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1816 - Real property taxes; fraudulent sales; penalty.

77-1816.
Real property taxes; fraudulent sales; penalty.
If any treasurer or deputy shall sell or assist in selling any real property, knowing the same to be not subject to taxation, or that the taxes for which the same is sold have been paid, or shall knowingly and willfully sell, or assist in selling, any real property for the payment of taxes to defraud the owner of such real property, or shall knowingly execute a deed for property so sold, he shall be deemed guilty of a Class I misdemeanor and shall be liable to pay the injured party all damages sustained by such wrongful act, and all such sales shall be void.
Source
Laws 1903, c. 73, § 207, p. 464;
R.S.1913, § 6535;
C.S.1922, § 6063;
C.S.1929, § 77-2015;
R.S.1943, § 77-1816;
Laws 1977, LB 39, § 227.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1817 - Real property tax sales; prohibition against purchase by county treasurer; penalty.

77-1817.
Real property tax sales; prohibition against purchase by county treasurer; penalty.
If any county treasurer shall, either directly or indirectly, be concerned in the purchase of any real property sold for the payment of taxes, he shall be liable to a penalty of not more than one thousand dollars to be recovered in an action in the district court brought in the name of the county against such treasurer and his bondsmen, and all such sales shall be void.
Source
Laws 1903, c. 73, § 208, p. 464;
R.S.1913, § 6536;
C.S.1922, § 6064;
C.S.1929, § 77-2016;
R.S.1943, § 77-1817.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1819 - Real property taxes; certificate of purchase; form.

77-1819.
Real property taxes; certificate of purchase; form.
The certificate shall be substantially in the following form: COUNTY TREASURER'S CERTIFICATE OF TAX SALE. State of Nebraska .............. County, ss: I, .............. treasurer of the county of .............., in the State of Nebraska, do hereby certify that the following described real estate in such county and state: (describe the same) was, on the .......... day of .......... 20...., duly sold by me in the manner provided by law for the delinquent taxes for the years .....(list years)..... thereon, amounting to .......... dollars, including interest thereon, and costs allowed by law, to ........... for the sum of .......... dollars. I further certify that unless redemption is made of such real estate in the manner provided by law, the .........., heirs or assigns will be entitled to a deed therefor on and after the .......... day of .......... A.D. 20...., on surrender of this certificate, and compliance with the provisions required by law.
In witness whereof, I have hereunto set my hand this .......... day of .......... A.D. 20.... .
(L.S.) ....................., Treasurer.
Source
Laws 1903, c. 73, § 209, p. 464;
R.S.1913, § 6537;
C.S.1922, § 6065;
C.S.1929, § 77-2017;
R.S.1943, § 77-1819;
Laws 2004, LB 813, § 32.
Annotations
This section does not require treasurer's official seal to be affixed to tax sale certificate. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1821 - Real property taxes; tax receipt; entries.

77-1821.
Real property taxes; tax receipt; entries.
The treasurer shall make out a tax receipt for the taxes on the real estate mentioned in the certificate, the same as in other cases, and shall write thereon sold for taxes at public sale or sold for taxes at private sale, as the case may be.
Source
Laws 1903, c. 73, § 209, p. 464;
R.S.1913, § 6537;
C.S.1922, § 6065;
C.S.1929, § 77-2017;
R.S.1943, § 77-1821;
Laws 2012, LB851, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1822 - Real property taxes; certificate of purchase; assignable; fee.

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