77-1823. Real property taxes; tax sale certificates; fee.
70 words·~1 min read·
/ne/chapter-77/77-1823A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The county treasurer shall charge a twenty-five-dollar issuance fee for each certificate made by him or her for a sale of real property for taxes. The issuance fee shall not be required if the tax sale certificate is issued in the name of the county, but the issuance fee is due from the purchaser when the county assigns the certificate to another person. The fee is not refundable upon redemption.