Nebraska Revised Statute 77-1810
Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.
(1) Except as otherwise provided in subsection (2) of this section, whenever any real property subject to sale for taxes is within the corporate limits of any city, village, school district, drainage district, or irrigation district, it shall have the right and power through its governing board or body to purchase such real property for the use and benefit and in the name of the city, village, school district, drainage district, or irrigation district as the case may be. The treasurer of the city, village, school district, drainage district, or irrigation district may assign the certificate of purchase by endorsement of his or her name on the back thereof when directed so to do by written order of the governing board.
(2) No such sale shall be made to any city, village, school district, drainage district, or irrigation district by the county treasurer (a) when the real property has been previously sold to the county, but in any such case, the city, village, school district, drainage district, or irrigation district may purchase the tax certificate held by the county or (b) if a land bank has given an automatically accepted bid on such real property pursuant to section 19-5217.
- Laws 1903, c. 73, § 202, p. 462;
- R.S.1913, § 6530;
- Laws 1917, c. 118, § 1, p. 292;
- C.S.1922, § 6058;
- C.S.1929, § 77-2010;
- Laws 1937, c. 167, § 35, p. 662;
- Laws 1939, c. 98, § 35, p. 450;
- Laws 1941, c. 159, § 1, p. 641;
- Laws 1941, c. 157, § 35, p. 633;
- C.S.Supp.,1941, § 77-2010;
- R.S.1943, § 77-1810;
- Laws 1992, LB 1063, § 145;
- Laws 1992, Second Spec. Sess., LB 1, § 118;
- Laws 2013, LB97, § 23.
City that purchases tax sale certificate may not bid in property at foreclosure sale without paying the amount bid. City of McCook v. Johnson, 135 Neb. 270, 281 N.W. 69 (1938).
Tax sale dates from the issuance of tax sale certificate to the city, not from date county treasurer receives the money therefor. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938).
A drainage district may buy at a tax sale lands encumbered by unpaid delinquent assessments levied thereon for special drainage benefits. Schobert-Zimmerman Drainage Dist. v. Soll, 132 Neb. 629, 272 N.W. 775 (1937).