{"data":{"id":"us-ne/neb.-rev.-stat.-77-1823","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1823","heading":"Real property taxes; tax sale certificates; fee.","body":"The county treasurer shall charge a twenty-five-dollar issuance fee for each certificate made by him or her for a sale of real property for taxes. The issuance fee shall not be required if the tax sale certificate is issued in the name of the county, but the issuance fee is due from the purchaser when the county assigns the certificate to another person. The fee is not refundable upon redemption.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1823","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"e048d5ac2cbd4dced6557a3f70c7004a4ebedbd852cb31358ca8dc774381a010","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-1822","next":"us-ne/neb.-rev.-stat.-77-1824"},"notice":"GroundRules: Original legal text. Not legal advice."}