Opinion No. (1980)

REQUESTED BY: Ronald D. Lahners, Lancaster County Attorney, Lincoln, Nebraska. Where a property has been sold at a public or private sale pursuant to section 77-1801, et seq., R.R.S. 1943, and a certificate of purchase issued, must a county treasurer, where taxes for subsequent years become delinquent without payment, again place the property on the delinquent tax list and if so, issue a certificate of purchase for taxes on the property?

Yes.

Your question deals with a situation in which a purchaser, under sections 77-1807 or 77-1814, R.R.S. 1943, buys a tax sale certificate required to be…