Nebraska Revised Statute 77-1851
Real property taxes; assessed in wrong name; effect.
No sale of real property for taxes shall be void or voidable on account of the same having been assessed in any other name than that of the rightful owner, if the property be in other respects sufficiently described.
- Laws 1903, c. 73, § 226, p. 473;
- R.S.1913, § 6554;
- C.S.1922, § 6082;
- C.S.1929, § 77-2034;
- R.S.1943, § 77-1851.
Where owner and county treasurer were both able to determine property intended by description although part thereof was assessed in name other than owner, taxes were not void. Scotts Bluff County v. Frank, 142 Neb. 698, 7 N.W.2d 625 (1943).