77-1858. Real property taxes; powers of sale; special assessments included; exception.
258 words·~1 min read·
/ne/chapter-77/77-1858A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Wherever power is now given by the revenue laws of this state to the county treasurer of any county in this state to sell real estate, on which the taxes have not been paid as provided by law, it shall include the power to sell the real estate for
(1)all the taxes and special assessments, except special assessments levied by a community improvement district organized under the Community Improvement District Act or a sanitary and improvement district organized under sections 31-727 to 31-762 , levied or hereafter levied by any county, municipality, drainage district, or other political subdivision of the state and
(2)all special assessments levied or hereafter levied by any community improvement district or sanitary and improvement district if such sale is requested by such community improvement district or sanitary and improvement district which levied the special assessment. All provisions of the revenue law now in force with reference to the collection of taxes shall apply with equal force to all taxes and special assessments levied by such county, municipality, drainage district, or other political subdivision of the state.
Under this section, county may foreclose upon special assessment lien levied by a village. County of Polk v. Wombacher, 229 Neb. 239, 426 N.W.2d 266 (1988).
Special assessments may be collected in same manner as general taxes. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955).
This section was cumulative, and did not give taxpayer right to recover interest under older statute. Caspary v. Boyd County, 114 Neb. 124, 206 N.W. 736 (1925).