77-1801. Real property taxes; collection by sale; when.

215 words·~1 min read·/ne/chapter-77/77-1801

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Except for delinquent taxes on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land, all real estate on which the taxes shall not have been paid in full, as provided by law, on or before the first Monday of March, after they become delinquent, shall be subject to sale on or after such date.

Efforts to collect taxes, either through the sale of a lien on the property or sale of the property itself, cannot be categorized as a taking under U.S. Const. amend. V or Neb. Const. art. I, sec. 21. Continental Resources v. Fair, 311 Neb. 184, 971 N.W.2d 313 (2022).

The issuance of a tax deed to a tax certificate sale purchaser does not impose a "fine" on the former property owner; therefore, the Excessive Fines Clause of U.S. Const. amend. VIII does not apply. Continental Resources v. Fair, 311 Neb. 184, 971 N.W.2d 313 (2022).

Under this section, properties with delinquent real estate taxes on or before the first Monday of March may be sold at a tax sale. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020).

Actions challenging title obtained via a tax deed are governed by statute. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020).