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

Neb. Rev. Stat. § 77-1908 (2026)

Foreclosure proceedings; presumptive evidence

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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The tax sale certificate or tax deed, in foreclosure proceedings under section 77-1902, or a certificate of the county treasurer, as to the amount of unpaid delinquent taxes in foreclosure proceedings under section 77-1901, shall be presumptive evidence of all facts necessary to entitle the plaintiff to a decree for the amount appearing to be due thereon with interest at the rate required to be paid for redemption from tax sale.

Notes of Decisions
Cited in 3 cases, 1988–2015 · leading case: Cnty. of Seward v. Andelt, 559 N.W.2d 465 (Neb. 1997).
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Cnty. of Seward v. Andelt, 559 N.W.2d 465 (Neb. 1997). · cites it 2× “shall be presumptive evidence of all facts necessary to entitle the plaintiff to a decree for the amount appearing to be due thereon .”
Cnty. of Polk v. Wombacher, 426 N.W.2d 266 (Neb. 1988). · cites it 2× “Furthermore, Neb. Rev. Stat. § 77-1908 (Reissue 1986) supplies a presumption regarding possession of a tax sale certificate.”
Echo Fin. v. Peachtree Props., 864 N.W.2d 695 (Neb. Ct. App. 2015). · cites it 2× “Pursuant to Neb. Rev. Stat. § 77-1908 (Reissue 2009), the tax sale certificate in foreclosure proceedings under Neb.”
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