Partnertax.ai
Start free trial →

Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-1853

Real property taxes; irregularities; effect

Official textnebraskalegislature.gov

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

Last amended: Source Laws 1903, c. 73, § 228, p. 473; R.S.1913, § 6556; C.S.1922, § 6084; C.S.1929, § 77-2036; R.S.1943, § 77-1853. Annotations 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

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 77-1834 · Real property taxes; issuance of treasurer's tax deed; notice…
  2. 77-1835 · Real property taxes; issuance of treasurer's tax deed; manner…
  3. 77-1836 · Real property taxes; issuance of treasurer's tax deed; fee
  4. 77-1837 · Real property taxes; issuance of treasurer's tax deed; when;…
  5. 77-1837.01 · Real property taxes; tax deed proceedings; changes in law…
  6. 77-1838 · Real property taxes; issuance of treasurer's tax deed;…
  7. 77-1839 · Real property taxes; issuance of tax deed by county…
  8. 77-1840 · Real property taxes; issuance of treasurer's tax deed;…
  9. 77-1841 · Real property taxes; issuance of treasurer's tax deed; loss…
  10. 77-1842 · Real property taxes; treasurer's tax deed; presumptive…
  11. 77-1843 · Real property taxes; treasurer's tax deed; proof required to…
  12. 77-1844 · Real property taxes; treasurer's tax deed; condition required…
  13. 77-1845 · Real property taxes; treasurer's tax deed; taxes paid;…
  14. 77-1846 · Real property taxes; treasurer's tax deed; effect of fraud
  15. 77-1847 · Real property taxes; wrongful sale by officers; purchaser…
  16. 77-1848 · Sale of school real property for taxes; interest acquired by…
  17. 77-1849 · Real property taxes; erroneous sale; refund of purchase money
  18. 77-1850 · Real property taxes; treasurer's tax deed; effect of acts of…
  19. 77-1851 · Real property taxes; assessed in wrong name; effect
  20. 77-1852 · Real property taxes; books and records; certified copies;…
  21. 77-1853 · Real property taxes; irregularities; effect
  22. 77-1854 · Real property taxes; irregularities enumerated
  23. 77-1855 · Real property taxes; recovery of real estate sold; limitation…
  24. 77-1856 · Real property taxes; effect of failure to demand deed or to…
  25. 77-1857 · County treasurer; seal; when used
  26. 77-2011 · Inheritance tax; distribution of property; duty of personal…
  27. 77-2012 · Inheritance tax; legacy charge upon real property; duty of…
  28. 77-2013 · Inheritance tax; power of sale to raise funds to pay tax
  29. 77-2014 · Inheritance tax; payment by personal representative or…
  30. 77-2015 · Inheritance tax; reports required; contents; department;…
  31. 77-2016 · Repealed
  32. 77-2017 · Inheritance tax; transfer of stocks or loans by foreign…
  33. 77-2018 · Inheritance tax; erroneous payment refunded; limitation;…
  34. 77-2018.01 · Inheritance tax; proceedings for determination
  35. 77-2018.02 · Inheritance tax; independent proceeding for determination…
  36. 77-2018.03 · Inheritance tax; determination; notice served upon county…
  37. 77-2018.04 · Inheritance tax; proceedings for determination of;…
  38. 77-2018.05 · Inheritance tax; court may make final determination of;…
  39. 77-2018.06 · Inheritance tax; property received by decedent from prior…
  40. 77-2018.07 · Inheritance tax; tentative payment of tax; when;…
Full table of contents →