Nebraska Statutes
§ 77-1908 — Foreclosure proceedings; presumptive evidence
Nebraska·Ch. 77 Revenue and Taxation
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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Related
County of Seward v. Andelt
559 N.W.2d 465 (Nebraska Supreme Court, 1997)
County of Polk v. Wombacher
426 N.W.2d 266 (Nebraska Supreme Court, 1988)
Echo Financial v. Peachtree Properties
(Nebraska Court of Appeals, 2015)
Legislative History
Source: Laws 1943, c. 176, § 8, p. 616; R.S.1943, § 77-1908.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
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Tax terms, meaning§ 77-1005
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