Wherever power is now given by the revenue laws of this state to the county treasurer of any county in this state to sell real estate, on which the taxes have not been paid as provided by law, it shall include the power to sell the real estate for (1) all the taxes and special assessments, except special assessments levied by a community improvement district organized under the Community Improvement District Act or a sanitary and improvement district organized under sections 31-727 to 31-762, levied or hereafter levied by any county, municipality, drainage district, or other political subdivision of the state and (2) all special assessments levied or hereafter levied by any community improvement district or sanitary and improvement district if such sale is requested by such community improvement district or sanitary and improvement district which levied the special assessment. All provisions of the revenue law now in force with reference to the collection of taxes shall apply with equal force to all taxes and special assessments levied by such county, municipality, drainage district, or other political subdivision of the state.
Notes of Decisions
Sanitary & Improvement Dist. 222 v. Metro. Life Ins., 266 N.W.2d 73 (Neb. 1978).
· cites it 12× “1943, which provides that after a parcel of real estate has been offered for sale for 2 consecutive years the county board shall make an order directing foreclosure, is, by virtue of the provisions of section 77-1858, R. R. S. 1943, at least so far as the 2-year period is…”
Cnty. of Polk v. Wombacher, 426 N.W.2d 266 (Neb. 1988).
· cites it 5× “As a starting point for analysis, Neb. Rev. Stat. § 77-1858 (Reissue 1986) grants power to county treasurers to collect special assessments of municipalities as follows: Wherever power is now given by the revenue laws of this state to the county treasurer of any county in this…”
SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (Neb. 2014).
“See, also, § 77-1858 (providing for sale as requested by sani- tary and improvement district).”
Ina Grp., LLC v. Young, 716 N.W.2d 733 (Neb. 2006).
“But we have no occasion, in these cases, to consider whether “subsequent taxes” within the meaning of § 77-1913 include special assessments, although that conclusion could certainly be drawn from § 77-1858, which provides in part that “[a]ll provisions of the revenue law now in…”
Belza v. Vill. of Emerson, 68 N.W.2d 272 (Neb. 1955).
“1943, the levy for sewer assessments must be enforced as all other special assessments and collected in the same manner as general taxes, and subject to the same penalties.”
San. & Improvement, Etc. v. Metro. Life Ins. Co., 266 N.W.2d 73 (Neb. 1978).
· cites it 12× “1943, which provides that after a parcel of real estate has been offered for sale for 2 consecutive years the county board shall make an order directing foreclosure, is, by virtue of the provisions of section 77-1858, R.R.S.1943, at least so far as the 2-year period is…”
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