Nebraska Statutes

§ 77-1850 — Real property taxes; treasurer's tax deed; effect of acts of de facto officers

Nebraska § 77-1850
JurisdictionNebraska
Ch. 77Revenue and Taxation

This text of Nebraska § 77-1850 (Real property taxes; treasurer's tax deed; effect of acts of de facto officers) 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. § 77-1850 (2026).

Text

In all suits and controversies involving the question of title to real property held under and by virtue of a treasurer's deed, all acts of assessors, treasurers, clerks, supervisors, commissioners, and other officers de facto shall be deemed and construed to be of the same validity as acts of officers de jure.

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Legislative History

Source: Laws 1903, c. 73, § 225, p. 473; R.S.1913, § 6553; C.S.1922, § 6081; C.S.1929, § 77-2033; R.S.1943, § 77-1850. Annotations: One who holds and performs the duties of an office, and receives the fees and emoluments thereof, under color of right, is a de facto officer. Holt County v. Scott, 53 Neb. 176, 73 N.W. 681 (1897).

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Bluebook (online)
Nebraska § 77-1850, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-1850.