2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1618 - Tax list; entry of amount.


NE Code § 77-1618 (2012) What's This?
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).

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