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2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1807 - Real property taxes; delinquent tax sale; how conducted; sale of part.


NE Code § 77-1807 (2012) What's This?
77-1807. Real property taxes; delinquent tax sale; how conducted; sale of part.

The person who offers to pay the amount of taxes due on any real property for the smallest portion of the same shall be the purchaser, and when such person designates the smallest portion of the real property for which he or she will pay the amount of taxes assessed against any such property, the portion thus designated shall be considered an undivided portion. If no person bids for a less quantity than the whole, the treasurer may sell any real property to any one who will take the whole and pay the taxes and charges thereon. If the homestead is listed separately as a homestead, it shall be sold only for the taxes delinquent thereon.

Source
    Laws 1903, c. 73, § 199, p. 461;
    R.S.1913, § 6527;
    C.S.1922, § 6055;
    C.S.1929, § 77-2007;
    Laws 1937, c. 167, § 11, p. 643;
    Laws 1939, c. 98, § 11, p. 428;
    Laws 1941, c. 157, § 11, p. 614;
    C.S.Supp.,1941, § 77-2007;
    R.S.1943, § 77-1807;
    Laws 1992, LB 1063, § 143;
    Laws 1992, Second Spec. Sess., LB 1, § 116.

Annotations
1. Effect of sale

2. Payment of purchase money

3. Payment of subsequent taxes

4. Subrogation

5. Miscellaneous

1. Effect of sale

Sale for less than amount of taxes due is not sale of the land, but it only transfers lien to purchaser. Barker v. Hume, 84 Neb. 235, 120 N.W. 1131 (1909).

Sale operates to transfer the lien to the purchaser. City Safe Dep. & Agency Co. v. City of Omaha, 79 Neb. 446, 112 N.W. 598 (1907).

Rule of caveat emptor applies to purchasers of real estate at tax sale. McCague v. City of Omaha, 58 Neb. 37, 78 N.W. 463 (1899); Norris v. Burt County, 56 Neb. 295, 76 N.W. 551 (1898).

2. Payment of purchase money

Tax lien is ordinarily extinguished by payment, except where land is sold for taxes, and subsequent delinquent taxes are paid by holder of certificate. Toy v. McHugh, 62 Neb. 820, 87 N.W. 1059 (1901).

Statute is notice to purchaser that purchase money must be paid. Richardson County v. Miles, 7 Neb. 118 (1878).

3. Payment of subsequent taxes

Payment of subsequent valid taxes by owner of invalid certificate gives him lien for such valid taxes. John v. Connell, 61 Neb. 267, 85 N.W. 82 (1901).

4. Subrogation

On sale of one tract for taxes levied upon another, purchaser is subrogated to lien of public. Wyman v. Searle, 88 Neb. 26, 128 N.W. 801 (1910).

Holder of certificate is subrogated to rights of public in any taxes paid to protect his lien. Adams v. Osgood, 60 Neb. 779, 84 N.W. 257 (1900).

Purchaser is entitled to reimbursement, or subrogation to rights of public. Grant v. Bartholomew, 57 Neb. 673, 78 N.W. 314 (1899); Leavitt v. Bartholomew, 1 Neb. Unof. 756, 93 N.W. 856 (1901).

5. Miscellaneous

In a suit to foreclose, a deficiency judgment is void. Kelley v. Wehn, 63 Neb. 410, 88 N.W. 682 (1902).

Tax levied on real estate is not a debt against owner, but a charge against the land. Philadelphia M. & T. Co. v. City of Omaha, 63 Neb. 280, 88 N.W. 523 (1901).

Policy of the law is to encourage competition at the sale. State ex rel. Snow v. Farney, 36 Neb. 537, 54 N.W. 862 (1893).

Force of tax deed and validity of sale are tested by law in force when sale was made. McCann v. Merriam, 11 Neb. 241, 9 N.W. 96 (1881).

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