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2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1857 - County treasurer; seal; when used.


NE Code § 77-1857 (2012) What's This?
77-1857. County treasurer; seal; when used.

County treasurers shall have and keep an official seal, which may be either an engraved or an ink stamp seal, and which shall have included thereon the name of the county followed by the word County, the name of the state, and the words County Treasurer. Each county treasurer shall affix an impression or representation of such seal to every certificate of tax sale and tax deed made by him.

Source
    Laws 1903, c. 31, § 1, p. 280;
    R.S.1913, § 6571;
    C.S.1922, § 6099;
    C.S.1929, § 77-2051;
    R.S.1943, § 77-1857;
    Laws 1953, c. 280, § 1, p. 911;
    Laws 1971, LB 653, § 9.

Annotations
Section 77-1839 and this section merely require that the treasurer's seal be affixed. They do not require that the treasurer's seal be entirely legible. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007).

Omission from tax sale certificate of treasurer's seal is an irregularity and does not render tax sale certificate void or unenforceable. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969).

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