2006 Nebraska Revised Statutes - § 77-1808 — Real property taxes; delinquent tax sale; payment by purchaser; resale.

Section 77-1808
Real property taxes; delinquent tax sale; payment by purchaser; resale.

The person purchasing any real property shall pay to the 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

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).

~Reissue Revised Statutes of Nebraska