Neb. Rev. Stat. § 77-1808: Real property taxes; delinquent tax sale; payment by purchaser; resale.

The person purchasing any real property shall pay to the county treasurer the amount of taxes, interest, and cost thereon, which payment may be made in the same funds receivable by law in the payment of taxes. If any purchaser fails to so pay, then the real property shall at once again be offered as if no such sale had been made.