Neb. Rev. Stat. § 77-1908: Foreclosure proceedings; presumptive evidence.

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.