2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1849 - Real property taxes; erroneous sale; refund of purchase money.
Whenever it shall be made to appear to the satisfaction of the county treasurer, either before the execution of a deed for real property sold for taxes, or, if a deed be returned by the purchaser, that any tract or lot has been sold which was not subject to taxation, or upon which the taxes had been paid previous to the sale, he shall make an entry opposite such tract or lot on the sale book that the same was erroneously sold, and such entry shall be evidence of the fact therein stated. In such cases the purchase money shall be refunded to the purchaser.
- Laws 1903, c. 73, § 224, p. 473;
R.S.1913, § 6552;
C.S.1922, § 6080;
C.S.1929, § 77-2032;
R.S.1943, § 77-1849.
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