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

222 words·~1 min read·/ne/chapter-77/77-1806

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

On the day designated in the notice of sale, the county treasurer or his or her designee 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.

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).