Nebraska § 77-1804 - Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue website.

§ 77-1804. Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue website.

(1) The county treasurer shall cause the list of real property subject to sale and accompanying notice to be published once a week for three consecutive weeks prior to the date of sale, commencing the first week in February, in a legal newspaper and, in counties having more than two hundred fifty thousand inhabitants, in a daily legal newspaper of general circulation, published in the English language in the county, and designated by the county board. The county treasurer shall also cause to be posted in some conspicuous place in his or her office a copy of such notice. The treasurer shall assess against each description the sum of twenty dollars to defray the expenses of advertising, which sum shall be added to the total amount due on such real property and be collected in the same manner as taxes are collected.

(2) The county treasurer shall also forward an electronic copy of the list of real property subject to sale to the Property Tax Administrator who shall compile a list for all counties and publish the compiled list on the website of the Department of Revenue.

(3) It is the intent of the Legislature to examine the twenty-dollar fee provided in subsection (1) of this section at least once every five years beginning in 2030 in order to determine whether such fee should be adjusted.

Treasurer is not required to include in private sale taxes becoming delinquent subsequent to the taxes levied and advertised for previous year. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929).

Notice of tax sale must contain substantially all of the matter specified in statute. Tate v. Biggs, 89 Neb. 195, 130 N.W. 1053 (1911).

County board may change designation of paper in which notice is published from time to time. World Pub. Co. v. Douglas County, 79 Neb. 849, 113 N.W. 539 (1907).

Where county board recognizes and deals with newspaper as official paper of county, it is a paper designated for purpose of publication of notices of tax sales. Continental Trust Co. v. Link, 79 Neb. 29, 112 N.W. 352 (1907).

Action by board, in designating paper if in good faith, will not be interfered with by court of equity. Getzschmann v. Board of County Commissioners of Douglas County, 76 Neb. 648, 107 N.W. 987 (1906).

Week means period of time beginning and ending Saturday following. Requirements of section are discussed. Medland v. Linton, 60 Neb. 249, 82 N.W. 866 (1900).

Treasurer has no authority to sell real estate without including in sale all taxes delinquent for all previous years, with interest and costs. Grant v. Bartholomew, 57 Neb. 673, 78 N.W. 314 (1899); Medland v. Connell, 57 Neb. 10, 77 N.W. 437 (1898); Adams v. Osgood, 42 Neb. 450, 60 N.W. 869 (1894); O'Donohue v. Hendrix, 13 Neb. 257, 13 N.W. 281 (1882); Tillotson v. Small, 13 Neb. 202, 13 N.W. 201 (1882); State ex rel. Whiffen v. Helmer, 10 Neb. 25, 4 N.W. 367 (1880).

If county board fails to designate paper, treasurer should cause notice to be published. Hamilton County v. Bailey, 12 Neb. 56, 10 N.W. 539 (1881).