Nebraska Revised Statutes
Neb. Rev. Stat. § 77-1903 (2026)
Foreclosure proceedings; confirmation of sale
✓ current as of July 2026
Find cases:
SyfertCases citing this section
NE-LEGnebraskalegislature.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
The foreclosure proceedings, provided by sections 77-1901 and 77-1902, shall be conducted as nearly as possible in the same manner, except in the following particulars: (1) In the foreclosure of a tax lien, as provided by section 77-1901, final confirmation of sale cannot be had until two years have expired from the date of the sale held by the sheriff in the foreclosure proceedings; or (2) in the foreclosure of a tax sale certificate or tax deed, as provided in section 77-1902, final confirmation of sale may be had immediately after the sheriff's sale.
Notes of Decisions
Cited in 13
cases, 1934–2015 · leading case: DESTINY 98 TD v. Miodowski, 693 N.W.2d 278 (Neb. 2005).
DESTINY 98 TD v. Miodowski, 693 N.W.2d 278 (Neb. 2005). “The statute provides generally that the foreclosure proceeding shall be “in the same manner and with like effect as in the foreclosure of a real estate mortgage, except as otherwise specifically provided by sections 77-1903 to 77-1917.” Section 77-1912 provides, with respect to…”
Cnty. of Seward v. Andelt, 559 N.W.2d 465 (Neb. 1997). “After any parcel of real estate has been offered for sale and not sold for want of bidders, the county board shall make and enter an order directing the county attorney to foreclose the lien for all taxes then delinquent, in the same manner and with like effect as in the…”
Ina Grp., LLC v. Young, 716 N.W.2d 733 (Neb. 2006). “The county treasurer publishes a list of all real property subject to sale, with a notice that the property will be sold on a given date, and on that date, the property is offered for sale to purchasers willing to pay the taxes and charges.”
Brown v. Glebe, 328 N.W.2d 786 (Neb. 1983). “The appellee, Otis Glebe, had acquired title to the Brown property in October of 1971 after securing a sheriff’s deed to the property, and holding it for 2 years prior to confirmation as provided by the provisions of Neb. Rev. Stat. §§ 77-1903 and 77-1913 (Reissue 1981).”
SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (Neb. 2014). “, the municipal corporation or dis- trict involved may itself as party plaintiff proceed in the district court of the county in which the real estate is situated to foreclose, in its own name, the lien for such delinquent special assessments in the same man- ner and with like…”
Cnty. of Lancaster v. Maser, 400 N.W.2d 238 (Neb. 1987). “been issued, by surrendering the same in court, proceed in the district court of the county in which the land is situated to foreclose the lien for taxes represented by the tax sale certificate or tax deed, and all subsequent tax liens thereon, in the same manner and with like…”
Neun v. Ewing, 290 Neb. 963 (Neb. 2015). “Section 77-1902 explicitly provides that judicial foreclosure actions should proceed “in the same manner and with like effect as in the foreclosure of a real estate mortgage, except as otherwise specifically provided by sections 77-1903 to 77-1917.” (Emphasis supplied.”
Sanitary & Improvement Dist. 222 v. Metro. Life Ins., 266 N.W.2d 73 (Neb. 1978). “erwise, the municipal corporation or district involved may itself as party plaintiff proceed in the district court of the county in which the real estate is situated to foreclose, in its own name, the lien for such delinquent special assessments in the same manner and with like…”
State ex rel. Todd v. Thomas, 257 N.W. 265 (Neb. 1934). “1922, as amended by chapter 181, Laws 1927 (now appearing as section 77-1903, Comp. St. 1929), provides: “The treasurer shall receive from any taxpayer at any time, the amount due on account of special assessments of any kind.”
Cnty. of Polk v. Wombacher, 426 N.W.2d 266 (Neb. 1988). “erwise, the municipal corporation or district involved may itself as party plaintiff proceed in the district court of the county in which the real estate is situated to foreclose, in its own name, the lien for such delinquent special assessments in the same manner and with like…”
San. & Improvement, Etc. v. Metro. Life Ins. Co., 266 N.W.2d 73 (Neb. 1978). “erwise, the municipal corporation or district involved may itself as party plaintiff proceed in the district court of the county in which the real estate is situated to foreclose, in its own name, the lien for such delinquent special assessments in the same manner and with like…”
Vill. of Winside v. Brune, 274 N.W. 212 (Neb. 1937). “” In furtherance of its contention, appellant cites section 77-1903, Comp. St. 1929, which is, in part, as follows: “The treasurer shall receive taxes on part of any lot, piece or parcel of land charged with taxes, when a particular specification of the part is furnished.”
— Neb. Rev. Stat. § 77-1903(2) — 1 case
DESTINY 98 TD v. Miodowski, 693 N.W.2d 278 (Neb. 2005). “The statute provides generally that the foreclosure proceeding shall be “in the same manner and with like effect as in the foreclosure of a real estate mortgage, except as otherwise specifically provided by sections 77-1903 to 77-1917.” Section 77-1912 provides, with respect to…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.