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.
Neb. Rev. Stat. § 77-1908
Foreclosure proceedings; presumptive evidence
Applied in 2 court decisions — leading case County of Seward v. Andelt (1997)
Most recently applied in County of Seward v. Andelt (February 1997)
Laws 1943, c. 176, § 8, p. 616; R.S.1943, § 77-1908.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.