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

Neb. Rev. Stat. § 77-1853 (2026)

Real property taxes; irregularities; effect

✓ current as of July 2026
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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.

Notes of Decisions
Cited in 6 cases, 1954–1998 · leading case: Gamboni v. Cnty. of Otoe, 67 N.W.2d 489 (Neb. 1954).
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Gamboni v. Cnty. of Otoe, 67 N.W.2d 489 (Neb. 1954). · cites it 2× “After the assessor placed his value thereon it was still a question of fact whether or not the assessed values he placed thereon were the actual values of the individual properties.”
Collier v. Cnty. of Logan, 97 N.W.2d 879 (Neb. 1959). · cites it 2× “In other words, plaintiffs complain that actual value was originally fixed at 80 percent of market value, and that basic value for 1956 was fixed at 70 percent of that value, which was carried over into 1957 as actual value, but plaintiffs’ assessed value on which the levy was…”
Cnty. of Polk v. Wombacher, 426 N.W.2d 266 (Neb. 1988). · cites it 2× “The following defects, omissions and circumstances occurring in the assessment of any property for taxation, or in the levy of taxes, or elsewhere in the course of the proceedings from and including the assessment and to and including the execution and delivery of the deed of…”
Belza v. Vill. of Emerson, 68 N.W.2d 272 (Neb. 1955). “See, also, § 77-1853, R. R. S. 1943. In connection with the foregoing, an abstracter of 50 years experience in Dakota County, who had extended or prepared some 10,000 abstracts, first saw and examined the certificate with schedule attached, several years ago, about the time when…”
Phelps Cnty. v. Anderson, 508 N.W.2d 314 (Neb. Ct. App. 1993). · cites it 3× “In addition, Neb. Rev. Stat. § 77-1853 (Reissue 1990) provides that “[irregularities in making or equalizing assessments .”
Cnty. of Sarpy v. Jansen Real Est. Co., 584 N.W.2d 824 (Neb. Ct. App. 1998). · cites it 3× “Neb. Rev. Stat. §§ 77-1853 and 77-1854 (Reissue 1990) together provide that any omission on any assessment book is only an irregularity which shall not in any manner invalidate a tax that was levied.”
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