Nebraska Revised Statute 77-1850
Real property taxes; treasurer's tax deed; effect of acts of de facto officers.
In all suits and controversies involving the question of title to real property held under and by virtue of a treasurer's deed, all acts of assessors, treasurers, clerks, supervisors, commissioners, and other officers de facto shall be deemed and construed to be of the same validity as acts of officers de jure.
- Laws 1903, c. 73, § 225, p. 473;
- R.S.1913, § 6553;
- C.S.1922, § 6081;
- C.S.1929, § 77-2033;
- R.S.1943, § 77-1850.
One who holds and performs the duties of an office, and receives the fees and emoluments thereof, under color of right, is a de facto officer. Holt County v. Scott, 53 Neb. 176, 73 N.W. 681 (1897).