The county treasurer shall, not less than four nor more than six weeks prior to the first Monday of March in each year, make out a list of all real property subject to sale and the amount of all delinquent taxes against each item with an accompanying notice stating that so much of such property described in the list as may be necessary for that purpose will, on the first Monday of March next thereafter, be sold by such county treasurer at public auction at his or her office for the taxes, interest, and costs thereon. In making such list, the county treasurer shall describe the property as it is described on the tax list and shall include the name of the owner of record of the property, the property’s parcel number, if any, and the property’s street address, if any.

Source

Terms Used In Nebraska Statutes 77-1802

  • Parcel: means a contiguous tract of land determined by its boundaries, under the same ownership, and in the same tax district and section. See Nebraska Statutes 77-132
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Year: shall mean calendar year. See Nebraska Statutes 49-801