77-1854. Real property taxes; irregularities enumerated.

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 the property sold for taxes, shall be taken and deemed to be mere irregularities within the meaning of section 77-1853: (1) The failure of the assessor to take or subscribe an oath or attach one to any assessment roll; (2) the omission of a dollar mark or other designation descriptive of the value of figures used to denote an amount assessed, levied or charged against property, or the valuation of any property upon any record; (3) the failure or neglect of the county treasurer to offer any real estate for sale for delinquent taxes thereon at the time provided by law, unless the same be sold sooner than is provided by law; (4) the failure of the treasurer to adjourn such sale from time to time as required by law, or any irregularity or informality in such adjournment; (5) the failure of the county treasurer to offer any real estate at public sale which may afterwards be sold at private sale, and any irregularity or informality in the manner or order in which real estate may be offered at public sale; (6) the failure to assess any property for taxation or to levy any tax within the time provided by law; and (7) any irregularity, informality or omission in any assessment book, tax collector's book, or other record of any real or personal property assessed for taxation, or upon which any tax is levied, or which may be sold for taxes. Where the defect is in the description of property, such description must be sufficiently definite to enable the county treasurer or other officer, or any person interested, to determine what property is meant or intended by the description, and in such case a defective or indefinite description on the assessment or treasurer's book, or in any notice or advertisement may be made definite by the treasurer in the deed by which he may convey such property, if sold for taxes, by conveying by proper and definite description the property so defectively or indefinitely described.

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Annotations

Error in typing amount of special assessment tax due on line for delinquent general tax was deemed a mere irregularity on the tax sale certificate. County of Polk v. Wombacher, 229 Neb. 239, 426 N.W.2d 266 (1988).

Failure of tax list to contain certificate of county clerk was mere irregularity. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955).

A description of real estate contained in a published notice of tax sale is sufficient if interested parties are enabled thereby to determine what property is meant or intended. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946).

Any indefiniteness and uncertainty arising from the use of initialed letters, abbreviations and figures in describing real estate is at most an irregularity in no way affecting the validity of an assessment. City of Scottsbluff v. Kennedy, 141 Neb. 728, 4 N.W.2d 878 (1942).

Mere irregularities in conducting sale for taxes legally assessed will not defeat lien of purchaser. Sanford v. Moore, 58 Neb. 654, 79 N.W. 548 (1899).

Indefinite description giving section, town and range was sufficient under this section. Concordia L. & T. Co. v. Van Camp, 2 Neb. Unof. 633, 89 N.W. 744 (1902).