Real property taxes; private tax sale; issuance of certificates.
After the sale is closed and the treasurer has made his or her return thereof to the county clerk as provided in section 77-1813, if any real property remains unsold for want of bidders therefor, the county treasurer is authorized and required to sell the same at private sale at his or her office to any person who will pay the amount of taxes, penalty, and costs thereof and to make out duplicate certificates of sale and deliver one to the purchaser and the other to the county clerk. Such certificate shall contain the additional statement that such real property has been offered at public sale but not sold for want of bidders and shall also contain the words "sold for taxes at private sale". The treasurer is further authorized and required to sell all real property in the county on which taxes remain unpaid and delinquent for any previous year or years.
Source:Laws 1903, c. 73, § 206, p. 463; R.S.1913, § 6534; C.S.1922, § 6062; C.S.1929, § 77-2014; Laws 1937, c. 167, § 13, p. 643; Laws 1939, c. 98, § 13, p. 429; Laws 1941, c. 157, § 13, p. 614; C.S.Supp.,1941, § 77-2014; R.S.1943, § 77-1814; Laws 1992, LB 1063, § 147; Laws 1992, Second Spec. Sess., LB 1, § 120.
Where land is sold for taxes at private sale, deed must contain recital that land had first been offered at public sale. Podewitz v. Gering Nat. Bank, 171 Neb. 380, 106 N.W.2d 497 (1960).
Party who seeks to foreclose tax sale certificate is required to plead and prove all steps necessary to issuance of valid certificate. Pettijohn v. County of Furnas, 150 Neb. 736, 35 N.W.2d 828 (1949).
Realty may be sold at private sale for delinquent taxes advertised for previous year, though at the time of sale taxes for another year have become delinquent but have not been advertised and are not included in such sale. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929), overruling first two paragraphs of syllabus in Wight v. McGuigan, 94 Neb. 358, 143 N.W. 232 (1913).
Failure to file duplicate tax receipt will not affect sale or rights of purchaser. Cowles v. Adams, 78 Neb. 130, 110 N.W. 697 (1907).
Certificate is presumptive evidence that report was made and filed in due time. Gallentine v. Fullerton, 67 Neb. 553, 93 N.W. 932 (1903).
Private sale is invalid where treasurer has failed to make return of public sale as required by statute. Gallentine v. Fullerton, 67 Neb. 553, 93 N.W. 932 (1903); Medland v. Connell, 57 Neb. 10, 77 N.W. 437 (1898).
If private sale is invalid, purchaser is subrogated to rights of public and may foreclose lien for all taxes paid. Johnson v. Finley, 54 Neb. 733, 74 N.W. 1080 (1898); Weston v. Meyers, 45 Neb. 95, 63 N.W. 117 (1895); Adams v. Osgood, 42 Neb. 450, 60 N.W. 869 (1894).
Treasurer is not required to give notice or invite competition at private sale. Kittle v. Shervin, 11 Neb. 65, 7 N.W. 861 (1881).