Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.

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77-1811. Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.

Whenever real estate is purchased under section 77-1809 or 77-1810, the county treasurer shall not be required to account to the State Treasurer or to any person for the amount of taxes due, until the county board, city, village, school district, drainage district or irrigation district authorities have sold the certificate or certificates of purchase of such real estate, or until, by redemption or foreclosure proceedings, he shall have received the money thereon.

Source

  • Laws 1903, c. 73, § 203, p. 462;
  • R.S.1913, § 6531;
  • C.S.1922, § 6059;
  • C.S.1929, § 77-2011;
  • Laws 1937, c. 167, § 36, p. 663;
  • Laws 1939, c. 98, § 36, p. 451;
  • Laws 1941, c. 157, § 36, p. 634;
  • C.S.Supp.,1941, § 77-2011;
  • R.S.1943, § 77-1811.

Annotations

  • It is unnecessary for county to pay the amount of the tax to the treasurer, and the certificate covering the taxes is valid lien upon the real estate. County of Madison v. Walz, 144 Neb. 677, 14 N.W.2d 319 (1944).

  • Trust relation terminates on sale of certificate or completion of foreclosure and distribution of proceeds. City of McCook v. Johnson, 135 Neb. 270, 281 N.W. 69 (1938).

  • Tax sale dates from the issuance of tax sale certificate to the city, not from date county treasurer receives the money therefor. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938).


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