Tax list; entry of amount.

1. Law
2. Nebraska Revised Statutes
3. Revenue and Taxation
4. Tax list; entry of amount.

77-1618. Tax list; entry of amount.

As soon as the county treasurer receives the tax lists of the county, he or she shall enter in the column opposite the description of the property the amount of unpaid taxes with the year or years in which such taxes were due and the date of unredeemed sales, if any, for previous years on such property.

Source

• Laws 1903, c. 73, § 143, p. 439;
• R.S.1913, § 6463;
• C.S.1922, § 5986;
• C.S.1929, § 77-1808;
• R.S.1943, § 77-1618;
• Laws 1992, LB 1063, § 134;
• Laws 1992, Second Spec. Sess., LB 1, § 107.

Annotations

• Failure to enter delinquent taxes will not invalidate sale for taxes assessed for subsequent year. Carman v. Harris, 61 Neb. 635, 85 N.W. 848 (1901).

• As soon as the county treasurer receives the tax lists, the treasurer shall enter the amount of unpaid taxes opposite each description. County of Sarpy v. Jansen Real Estate Co., 7 Neb. App. 676, 584 N.W.2d 824 (1998).

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