Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1801 (2026)

Real property taxes; collection by sale; when

✓ current as of July 2026
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Except for delinquent taxes on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land, all real estate on which the taxes shall not have been paid in full, as provided by law, on or before the first Monday of March, after they become delinquent, shall be subject to sale on or after such date.

Notes of Decisions
Cited in 27 cases (2 in the last 5 years), 1931–2022 · leading case: Wisner v. Vandelay Invs., L.L.C., 300 Neb. 825 (Neb. 2018).
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Wisner v. Vandelay Invs., L.L.C., 300 Neb. 825 (Neb. 2018). · cites it 6× “And the failure to implement that statute permits Vandelay to reap a windfall that borders on the obscene.”
Klein v. Oakland/Red Oak Holdings, 883 N.W.2d 699 (Neb. 2016). · cites it 8× “2012) and in compliance with Neb. Rev. Stat. §§ 77-1801 to 77-1863 (Reissue 2009 & Cum.”
Adair Asset Mgmt. v. Terry's Legacy, 875 N.W.2d 421 (Neb. 2016). · cites it 4× “Under Neb. Rev. Stat. § 77-1801 et seq. (Reissue 2009), any real property on which taxes have not been paid in full by the first Monday of March can be sold by the county treasurer for the amount of taxes due, plus interest and costs.”
Adair Holdings v. Johnson, 304 Neb. 720 (Neb. 2020). · cites it 5× “9 This case presents Adair Holdings and Johnson’s quiet title actions, as well as Johnson’s action challenging Adair Management’s tax deed under the provisions of Neb. Rev. Stat. §§ 77-1801 to 77-1863 (Reissue 2009).”
Wisner v. Vandelay Investments, 300 Neb. 825 (Neb. 2018). · cites it 7× “1 The purchaser of any real prop- erty sold by the county treasurer for taxes is entitled to a certificate in writing, commonly known as a tax certificate or tax sale certificate.2 This certificate represents a transfer of the state’s lien on the property to the purchaser and…”
Cont'l Resources v. Fair, 311 Neb. 184 (Neb. 2022). · cites it 4× “See Neb. Rev. Stat. § 77-1801 et seq. (Reissue 2018).”
HBI, L.L.C. v. Barnette, 305 Neb. 457 (Neb. 2020). · cites it 4× “Under Neb. Rev. Stat. § 77-1801 (Reissue 2009), properties with delinquent real estate taxes on or before the first Monday of March may be sold at a tax sale.”
SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (Neb. 2014). · cites it 5× “2012), to the tax deed process Tristar had pursued under the treasurer’s tax deed statutes found at Neb. Rev. Stat. § 77-1801 et seq. (Reissue 2009 & Cum.”
Ottaco Acceptance, Inc. v. Larkin, 733 N.W.2d 539 (Neb. 2007). “Section 77-1837 provided in part that if real property has not been redeemed, “the county treasurer, on request, on production of the certificate of purchase, and upon compliance with the provisions of sections 77-1801 to 77-1837, shall execute and deliver to the purchaser .”
City of Omaha v. Morello, 602 N.W.2d 1 (Neb. 1999). · cites it 2× “The record shows that the Douglas County Treasurer offered the tracts for sale pursuant to Neb. Rev. Stat. § 77-1801 et seq. (Reissue 1986 & Cum.”
Ottaco Acceptance, Inc. v. Huntzinger, 682 N.W.2d 232 (Neb. 2004). “If a request is made within the proper timeframe, the county treasurer shall execute and deliver a treasurer’s tax deed to the purchaser of a tax sale certificate “upon compliance with the provisions of sections 77-1801 to 77-1837.” (Emphasis supplied.”
Nieveen v. TAX 106, 974 N.W.2d 15 (Neb. 2022). · cites it 2× “See, Neb. Rev. Stat. § 77-1801 et seq. (Reissue 2018); Continental Resources v.”
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