2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1818 - Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes.
The purchaser of any real property sold by the county treasurer for taxes shall be entitled to a certificate in writing, describing the real property so purchased, the sum paid, and the time when the purchaser will be entitled to a deed, which certificate shall be signed by the treasurer in his or her official capacity and shall be presumptive evidence of the regularity of all prior proceedings. The purchaser acquires a perpetual lien of the tax on the real property, and if after the taxes become delinquent he or she subsequently pays any taxes levied on the property, whether levied for any year or years previous or subsequent to such sale, he or she shall have the same lien for them and may add them to the amount paid by him or her in the purchase.
- Laws 1903, c. 73, § 209, p. 464;
R.S.1913, § 6537;
C.S.1922, § 6065;
C.S.1929, § 77-2017;
R.S.1943, § 77-1818;
Laws 1992, LB 1063, § 149;
Laws 1992, Second Spec. Sess., LB 1, § 122.
2. Lien
3. Effect of sale
4. Subrogation
5. Miscellaneous
1. Presumption of validity
2. Lien
3. Effect of sale
4. Subrogation
5. Miscellaneous
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