Nebraska § 77-3211 Sheriff; no
bids; authority deemed purchaser; payment;
applicability of section

Nebraska Statutes

§ 77-3211 — Sheriff; no bids; authority deemed purchaser; payment; applicability of section

Nebraska § 77-3211

Ch. 77Revenue and Taxation

This text of Nebraska § 77-3211 (Sheriff; no bids; authority deemed purchaser; payment; applicability of section) 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. § 77-3211 (2026).

Text

(1)(a) Except as provided in subsection (2) of this section, if, when the sheriff offers the parcels of real estate for sale under the tax foreclosure laws of this state, there is no bid equal to the full amount of all tax bills included in the judgment, interest, penalties, fees, and costs then due thereon made or received at such sale, the authority shall be deemed to have bid the full amount of all tax bills included in the judgment, interest, penalties, fees, and costs then due, and if no other earlier or later bid be then received by the sheriff as allowed by law in excess of the bid of the authority, then the bid of the authority shall be announced as accepted. The sheriff shall report any such bid or bids so made by the authority in the same way as his or her report of other bids is

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(1)(a) Except as provided in subsection (2) of this section,
if, when the sheriff offers the parcels of real estate for sale
under the tax foreclosure laws of this state, there is no bid equal to the
full amount of all tax bills included in the judgment, interest, penalties,
fees, and costs then due thereon made or received at such sale, the authority
shall be deemed to have bid the full amount of all tax bills included in the
judgment, interest, penalties, fees, and costs then due, and if no other earlier
or later bid be then received by the sheriff as allowed by law in excess of
the bid of the authority, then the bid of the authority shall be announced
as accepted. The sheriff shall report any such bid or bids so made by the
authority in the same way as his or her report of other bids is made.
(b) The authority shall pay,
if possible, any penalties, fees, or costs included in the judgment of foreclosure
of such parcel of real estate when such parcel is sold or otherwise disposed
of by such authority. Upon confirmation by the court of such bid at such sale
by such authority, and upon notification by the sheriff, the county treasurer,
or the city treasurer in the case of an authority created pursuant to subsection
(3) of section 77-3201 , shall mark the tax bills to the date of such confirmation
as canceled by sale to the authority, and shall take credit for the full amount
of such tax bills, including principal amount, interest, penalties, fees,
and costs, on his or her books and his or her statements with any other taxing
authorities.
(2) Subsection
(1) of this section shall not apply if the real estate offered for sale under
the tax foreclosure laws of this state lies within a municipality that has
created a land bank pursuant to the Nebraska Municipal Land Bank Act.

Legislative History

Source: Laws 1973, LB 73, § 11; Laws 1982, LB 630, § 2; Laws 2009, LB360, § 6; Laws 2013, LB97, § 27. Cross References: Nebraska Municipal Land Bank Act, see section 19-5201.