Nebraska § 77-1908 Foreclosure proceedings; presumptive evidence

Nebraska Statutes

§ 77-1908 — Foreclosure proceedings; presumptive evidence

Nebraska § 77-1908

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1908 (Foreclosure proceedings; presumptive evidence) 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. § 77-1908 (2026).

Text

The tax sale certificate or tax deed, in foreclosure proceedings under section  77-1902 , or a certificate of the county treasurer, as to the amount of unpaid delinquent taxes in foreclosure proceedings under section  77-1901 , shall be presumptive evidence of all facts necessary to entitle the plaintiff to a decree for the amount appearing to be due thereon with interest at the rate required to be paid for redemption from tax sale.

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The tax sale certificate or tax deed, in foreclosure proceedings under section 77-1902 , or a certificate of the county treasurer, as to the amount of unpaid delinquent taxes in foreclosure proceedings under section 77-1901 , shall be presumptive evidence of all facts necessary to entitle the plaintiff to a decree for the amount appearing to be due thereon with interest at the rate required to be paid for redemption from tax sale.