Nebraska § 77-1618 Tax list; entry of amount

Nebraska Statutes

§ 77-1618 — Tax list; entry of amount

Nebraska § 77-1618

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1618 (Tax list; entry of amount) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-1618 (2026).

Text

As soon as the county treasurer receives the tax lists of the county, he or she shall enter in the column opposite the description of the property the amount of unpaid taxes with the year or years in which such taxes were due and the date of unredeemed sales, if any, for previous years on such property.

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Legislative History

Source: Laws 1903, c. 73, § 143, p. 439; R.S.1913, § 6463; C.S.1922, § 5986; C.S.1929, § 77-1808; R.S.1943, § 77-1618; Laws 1992, LB 1063, § 134; Laws 1992, Second Spec. Sess., LB 1, § 107. Annotations: Failure to enter delinquent taxes will not invalidate sale for taxes assessed for subsequent year. Carman v. Harris, 61 Neb. 635, 85 N.W. 848 (1901). As soon as the county treasurer receives the tax lists, the treasurer shall enter the amount of unpaid taxes opposite each description. County of Sarpy v. Jansen Real Estate Co., 7 Neb. App. 676, 584 N.W.2d 824 (1998).