Nebraska § 77-1853 - Real property taxes; irregularities; effect.
Full text of Nebraska Revised Statutes of Nebraska § 77-1853 — Real property taxes; irregularities; effect., with citation guidance and answers to common questions.
§ 77-1853. Real property taxes; irregularities; effect.
Irregularities in making or equalizing assessments, or in making the returns thereof, shall not invalidate the sale of any real estate when sold by the county treasurer for delinquent taxes due thereon, nor in any manner invalidate the tax levied on any property or charged against any person.
Fixing actual value at eighty percent of market value was an irregularity of which taxpayer could not complain. Collier v. County of Logan, 169 Neb. 1, 97 N.W.2d 879 (1959).
Irregularity in certification of special assessment did not invalidate tax. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955).
Consideration by county assessor of valuations made by others was an irregularity that did not invalidate tax. Gamboni v. County of Otoe, 159 Neb. 417, 67 N.W.2d 489 (1954).
In absence of proof to contrary, it will be presumed that taxing authorities discharged all duties imposed upon them. Adams v. Osgood, 60 Neb. 779, 84 N.W. 257 (1900).
Injunction will not lie to restrain collection of tax on ground of irregularities in levy. Wilson v. City of Auburn, 27 Neb. 435, 43 N.W. 257 (1889).
Failure to attach tax certificate is an irregularity which section intended to provide for. Wood v. Helmer, 10 Neb. 65, 4 N.W. 968 (1880).
Fact that taxes are illegal in part does not invalidate sale, and sale operates as assignment of lien. Hall v. Moore, 3 Neb. Unof. 574, 92 N.W. 294 (1902).
County assessor's assessment of mobile homes on different ledger pages from the underlying property is at most a mere irregularity and does not affect the validity of the taxes or subsequent liens on the underlying property. Phelps County v. Anderson, 2 Neb. App. 236, 508 N.W.2d 314 (1993).
Frequently Asked Questions About Nebraska § 77-1853
What does Revised Statutes of Nebraska § 77-1853 cover?
Section 77-1853 ("Real property taxes; irregularities; effect.") 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 § 77-1853?
A common citation format is "Revised Statutes of Nebraska § 77-1853" (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 § 77-1853 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.