77-1803 Real property taxes; notice of sale; sufficiency of description.

NE Code § 77-1803 (2019) (N/A)
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77-1803. Real property taxes; notice of sale; sufficiency of description.

In describing real property in the notice required by section 77-1802 and in all proceedings relative to assessing, advertising, or selling the property for taxes, it shall be sufficient to designate the township, range, sections, or part of section and also the number of lots and blocks, by initial letters, abbreviations, and figures.

In describing improvements on leased land for such notice and proceedings, the words "Improvements Only Located Upon" shall precede the designation of such property as set out in this section.

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Annotations

Description is sufficient if interested parties are enabled thereby to determine what property is intended. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946).

Where land was described as part of lot 5, B. 41, tax was void for uncertainty. Spiech v. Tierney, 56 Neb. 514, 76 N.W. 1090 (1898).

It is sufficient if description affords notice and protects owner's rights. Kershaw v. Jansen, 49 Neb. 467, 68 N.W. 616 (1896).

Taxes levied were valid although plat by which lots had been described had never been recorded. Roads v. Estabrook, 35 Neb. 297, 53 N.W. 64 (1892); Bryant v. Estabrook, 16 Neb. 217, 20 N.W. 245 (1884).

Description is sufficient if property can be identified. Alexander v. Hunter, 29 Neb. 259, 45 N.W. 461 (1890); Lynam v. Anderson, 9 Neb. 367, 2 N.W. 732 (1879); Concordia L. & T. Co. v. Van Camp, 2 Neb. Unof. 633, 89 N.W. 744 (1902).