Nebraska Revised Statute 77-1802
- Revised Statutes
- Chapter 77
- 77-1802
77-1802.
Real property taxes; delinquent tax list; notice of sale.
The county treasurer shall, not less than four nor more than six weeks prior to the first Monday of March in each year, make out a list of all real property subject to sale and the amount of all delinquent taxes against each item with an accompanying notice stating that so much of such property described in the list as may be necessary for that purpose will, on the first Monday of March next thereafter, be sold by such county treasurer at public auction at his or her office for the taxes, interest, and costs thereon. In making such list, the county treasurer shall describe the property as it is described on the tax list and shall include the name of the owner of record of the property, the property's parcel number, if any, and the property's street address, if any.
Source
- Laws 1903, c. 73, § 194, p. 459;
- R.S.1913, § 6522;
- C.S.1922, § 6050;
- Laws 1929, c. 169, § 1, p. 583;
- C.S.1929, § 77-2002;
- Laws 1933, c. 136, § 5, p. 519;
- Laws 1937, c. 167, § 24, p. 655;
- Laws 1939, c. 98, § 24, p. 442;
- Laws 1941, c. 157, § 24, p. 626;
- C.S.Supp.,1941, § 77-2002;
- R.S.1943, § 77-1802;
- Laws 1986, LB 531, § 2;
- Laws 1992, LB 1063, § 139;
- Laws 1992, Second Spec. Sess., LB 1, § 112;
- Laws 2019, LB463, § 1;
- Laws 2023, LB727, § 52.
Annotations
Requirement to include all delinquent taxes applies to the delinquent tax list and not to private tax sale, and does not require county treasurer to include in private sale all taxes delinquent at time of sale. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929), overruling Wight v. McGuigan, 94 Neb. 358, 143 N.W. 232 (1913).
Notice is not required of a private sale of lands previously noticed for public sale at which they were not sold. Kittle v. Shervin, 11 Neb. 65, 7 N.W. 861 (1881).