2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1808 - Real property taxes; delinquent tax sale; payment by purchaser; resale.


NE Code § 77-1808 (2012) What's This?
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).

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