Real property taxes; delinquent tax sale; when commenced and concluded.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Real property taxes; delinquent tax sale; when commenced and concluded.

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77-1806. Real property taxes; delinquent tax sale; when commenced and concluded.

On the day designated in the notice of sale, the county treasurer shall commence the sale of the real property on which the taxes and charges have not been paid and shall continue the sale from day to day, Sundays and holidays excepted, until each item of real property or so much thereof as is sufficient to pay the taxes and charges thereon, including the cost of advertising, has been sold or offered for sale.

Source

  • Laws 1903, c. 73, § 198, p. 461;
  • R.S.1913, § 6526;
  • C.S.1922, § 6054;
  • C.S.1929, § 77-2006;
  • Laws 1937, c. 167, § 10, p. 642;
  • Laws 1939, c. 98, § 10, p. 428;
  • Laws 1941, c. 157, § 10, p. 613;
  • C.S.Supp.,1941, § 77-2006;
  • R.S.1943, § 77-1806;
  • Laws 1992, LB 1063, § 142;
  • Laws 1992, Second Spec. Sess., LB 1, § 115.

Annotations

  • Duty to continue sale from day to day ends when property is sold or offered for sale. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938).

  • Treasurer is required to commence sale at appointed time and continue to offer the advertised lands until they are sold or not sold for want of bidders. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929).

  • Sale is invalid unless made for full amount of all delinquent taxes and charges. Grant v. Bartholomew, 57 Neb. 673, 78 N.W. 314 (1899); Medland v. Connell, 57 Neb. 10, 77 N.W. 437 (1898).

  • Intended purchaser in good faith may compel treasurer to offer property for sale. State ex rel. Snow v. Farney, 36 Neb. 537, 54 N.W. 862 (1893).

  • All steps in proceedings must be strictly followed. Miller v. Hurford, 11 Neb. 377, 9 N.W. 477 (1881).


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