Neb. Rev. Stat. § 77-1903

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.