2006 Nebraska Revised Statutes - § 77-1802 — Real property taxes; delinquent tax list; notice of sale.
Section 77-1802Real 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, describing the property as it is described on the tax list, 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.
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
- 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).
~Reissue Revised Statutes of Nebraska
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