Nebraska Revised Statutes
Neb. Rev. Stat. § 77-2039 (2026)
Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause
✓ current as of July 2026
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(1) Any county court may issue an order discharging any or all of the property subject to any inheritance tax, Nebraska estate tax, or generation-skipping transfer tax lien.
(2) The county court may prescribe the terms and conditions upon which any inheritance tax, estate tax, or generation-skipping transfer tax lien shall be released or discharged.
(3) Any person who desires a release or discharge of any inheritance tax, estate tax, or generation-skipping transfer tax lien shall make a written application to the county court. If the county attorney shall not consent to the release or discharge of the lien as requested in the application by entering his or her voluntary appearance and waiver of notice, he or she shall within seven days of the filing of such application show in writing why such release or discharge should not be granted or shall specify the terms and conditions upon which such release or discharge should be allowed.
Notes of Decisions
Cited in 22
cases, 1931–2006 · leading case: City of Grand Island v. Willis, 7 N.W.2d 457 (Neb. 1943).
City of Grand Island v. Willis, 7 N.W.2d 457 (Neb. 1943). “The case concerns the validity and effect of a course of action of Hall county in bringing tax lien foreclosures under section 77-2039, Comp. St. 1929, as amended.”
Com. Sav. & Loan Ass'n v. Pyramid Realty Co., 237 N.W. 575 (Neb. 1931). “e Commercial Savings & Loan Association and John McKiernan, plaintiffs and appellants, to redeem lot 10, block 3, Mahoney & Minnehan’s First Addition to the city of Omaha, from a sale of the same pursuant to a special and independent action brought by the county for the…”
Cnty. of Nance v. Thomas, 20 N.W.2d 925 (Neb. 1945). “The County of Nance brought this action in the district court under the provisions of section 77-2039, C. S. Supp., 1941, to foreclose for delinquent taxes on various tracts of real estate located in said county.”
Cnty. of Lancaster v. Leonard, 715 N.W.2d 496 (Neb. 2006). “x, unless a determination of the amount of such tax by the court having jurisdiction thereof shall have been made within such ten-year period, in which case such lien and the right to maintain any action for the assessment or collection of any tax shall cease five years after…”
Lincoln Cnty. v. Shuman, 292 N.W. 30 (Neb. 1940). “This court held: “The redemption from a tax lien foreclosure by the city under section 77-2039, Comp. St. 1929, cannot be made by paying the amount of the bid, but may be made only by paying the full amount of the taxes due with interest.”
Douglas Cnty. v. Barker Co., 249 N.W. 607 (Neb. 1933). “Jordan from an order of confirmation entered in the above entitled cause on April 19, 1932, the same being a tax foreclosure carried on pursuant to section 77-2039, Comp. St. 1929. The transcript on appeal filed in this court commences with an order of sale issued upon a tax…”
Dawson Cnty. v. Whaley, 279 N.W. 164 (Neb. 1938). “On November 18, 1936, the county of Dawson as plaintiff filed an action to foreclose the lien for taxes upon some 13 or more tracts of real estate situated in the city of Cozad, Dawson county, all tracts being joined in one action under section 77-2039, Comp. St. Supp. 1937. The…”
Polenz v. City of Ravenna, 18 N.W.2d 510 (Neb. 1945). “1929; Section 77-2039, supra, was .amended in 1935 (Laws 1935, ch.”
Madison Cnty. v. Crippen, 10 N.W.2d 260 (Neb. 1943). “Some reference is made in the briefs to section 77-2039, Comp. St. 1929, as providing an applicable method of redemption *477 in a tax foreclosure commenced under section 77-2040.”
Cnty. of Madison v. Walz, 14 N.W.2d 319 (Neb. 1944). “1941, but that it was without power or authority to include and recover subsequent taxes in such an action, and must resort to section 77-2039, Comp-. St. Supp. 1941, for that purpose or defendant would be deprived of his constitutional and statutory right to redeem.”
Drainage Dist. No. 1 v. Kirkpatrick-Pettis Co., 300 N.W. 582 (Neb. 1941). “o the county, and that this is not authority for proceedings where there is neither ownership nor specific trusteeship; that section 77-2041 is applicable only where the “money has been paid to the county treasurer,” and under this section the plaintiff might foreclose for a…”
Cnty. of Douglas v. Feenan, 18 N.W.2d 740 (Neb. 1945). “It was commenced on April 14, 1942, by the County of Douglas pursuant to and by authority of a resolution of the Board of County Commissioners, as provided by section 77-2039, Comp. St. 1929. The third cause of action relates to lot 2, block 195, original city of Omaha, and is…”
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