§ 77-1853 — Real property taxes; irregularities; effect

Nebraska § 77-1853

• Jurisdiction: Nebraska
• Ch. 77: Revenue and Taxation

Text

Irregularities in making or equalizing assessments, or in making the returns thereof, shall not invalidate the sale of any real estate when sold by the county treasurer for delinquent taxes due thereon, nor in any manner invalidate the tax levied on any property or charged against any person.

Legislative History

Source: Laws 1903, c. 73, § 228, p. 473; R.S.1913, § 6556; C.S.1922, § 6084; C.S.1929, § 77-2036; R.S.1943, § 77-1853. Annotations: Fixing actual value at eighty percent of market value was an irregularity of which taxpayer could not complain. Collier v. County of Logan, 169 Neb. 1, 97 N.W.2d 879 (1959). Irregularity in certification of special assessment did not invalidate tax. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955). Consideration by county assessor of valuations made by others was an irregularity that did not invalidate tax. Gamboni v. County of Otoe, 159 Neb. 417, 67 N.W.2d 489 (1954). In absence of proof to contrary, it will be presumed that taxing authorities discharged all duties imposed upon them. Adams v. Osgood, 60 Neb. 779, 84 N.W. 257 (1900). Injunction will not lie to restrain collection of tax on ground of irregularities in levy. Wilson v. City of Auburn, 27 Neb. 435, 43 N.W. 257 (1889). Failure to attach tax certificate is an irregularity which section intended to provide for. Wood v. Helmer, 10 Neb. 65, 4 N.W. 968 (1880). Fact that taxes are illegal in part does not invalidate sale, and sale operates as assignment of lien. Hall v. Moore, 3 Neb. Unof. 574, 92 N.W. 294 (1902). County assessor's assessment of mobile homes on different ledger pages from the underlying property is at most a mere irregularity and does not affect the validity of the taxes or subsequent liens on the underlying property. Phelps County v. Anderson, 2 Neb. App. 236, 508 N.W.2d 314 (1993).