2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1813 Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.
77-1813. Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.
On or before the first Monday of April following the sale of the real property, the county treasurer shall file in the office of the county clerk a return thereon as the same shall appear upon the county treasurer's record, and such return, duly certified, shall be evidence of the regularity of the proceedings.
Source
- Laws 1903, c. 73, § 205, p. 463;
- R.S.1913, § 6533;
- C.S.1922, § 6061;
- Laws 1933, c. 136, § 7, p. 520;
- R.S.1943, § 77-1813;
- Laws 1987, LB 215, § 1;
- Laws 2013, LB341, § 4.
Annotations
There can be no valid administrative private sale for taxes unless county treasurer has filed with the county clerk a return of public sale showing land unsold for want of bidders. Pettijohn v. County of Furnas, 150 Neb. 736, 35 N.W.2d 828 (1949).
Private tax sale certificate issued by county treasurer to city in December after making due return to annual public sale does not contravene this section. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938).
Return of sale to the county clerk must be made by the county treasurer on or before the first Monday in December. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929).
Treasurer cannot make valid private sale until he has made return of public sale. Gallatin v. Tri-State Land Co., 89 Neb. 235, 131 N.W. 224 (1911); Johnson v. Finley, 54 Neb. 733, 74 N.W. 1080 (1898).
Returns must be certified and signed by treasurer. Tate v. Biggs, 89 Neb. 195, 130 N.W. 1053 (1911).
Return must be filed with county clerk. Medland v. Linton, 60 Neb. 249, 82 N.W. 866 (1900).
Return is not required until amount bid is paid. Richardson County v. Miles, 7 Neb. 118 (1878).
