2006 Nebraska Revised Statutes - § 77-1618 — Tax list; entry of amount.

Section 77-1618
Tax list; entry of amount.

As soon as the county treasurer receives the tax lists of the county, he or she shall enter in the column opposite the description of the property the amount of unpaid taxes with the year or years in which such taxes were due and the date of unredeemed sales, if any, for previous years on such property.

Source:

Laws 1903, c. 73, § 143, p. 439

R.S.1913, § 6463

C.S.1922, § 5986

C.S.1929, § 77-1808

R.S.1943, § 77-1618

Laws 1992, LB 1063, § 134

Laws 1992, Second Spec. Sess., LB 1, § 107

Annotations:

Failure to enter delinquent taxes will not invalidate sale for taxes assessed for subsequent year. Carman v. Harris, 61 Neb. 635, 85 N.W. 848 (1901).

As soon as the county treasurer receives the tax lists, the treasurer shall enter the amount of unpaid taxes opposite each description. County of Sarpy v. Jansen Real Estate Co., 7 Neb. App. 676, 584 N.W.2d 824 (1998).

~Reissue Revised Statutes of Nebraska