Nebraska § 77-1822 - Real property taxes; certificate of purchase; assignable; fee.
Full text of Nebraska Revised Statutes of Nebraska § 77-1822 — Real property taxes; certificate of purchase; assignable; fee., with citation guidance and answers to common questions.
§ 77-1822. Real property taxes; certificate of purchase; assignable; fee.
The certificate of purchase shall be assignable by endorsement, and an assignment thereof shall vest in the assignee, or his or her legal representatives, all the right and title of the original purchaser. The statement in the treasurer's deed of the fact of the assignment shall be presumptive evidence thereof. An assignment shall be recorded by the county treasurer who shall collect a reassignment fee of twenty dollars and issue a new certificate to the assignee. The fee is not refundable upon redemption.
A tax sale certificate may be assigned by endorsement; and assignee acquires all the rights of assignor. Security Investment Co. v. Golz, 151 Neb. 172, 36 N.W.2d 862 (1949).
Possession of certificate, without proof of assignment, will not satisfy burden of proof placed upon plaintiff, where his title as assignee is denied. Wyman v. Searle, 88 Neb. 26, 128 N.W. 801 (1910).
Proof of endorsement by original purchaser and possession by endorsee are prima facie evidence of ownership. Farmers L. & T. Co. v. Joseph, 86 Neb. 256, 125 N.W. 533 (1910); Leavitt v. Bartholomew, 1 Neb. Unof. 756, 93 N.W. 856 (1901).
Certificate may be assigned by endorsement, and assignee acquires all rights of assignor. Green v. Hellman, 61 Neb. 875, 86 N.W. 912 (1901).
A quitclaim deed will convey equitable title to sale certificate on land conveyed. Leavitt v. Bell, 55 Neb. 57, 75 N.W. 524 (1898).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-1822
What does Revised Statutes of Nebraska § 77-1822 cover?
Section 77-1822 ("Real property taxes; certificate of purchase; assignable; fee.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 77-1822?
A common citation format is "Revised Statutes of Nebraska § 77-1822" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 77-1822 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.