This bill amends several sections of Nebraska's revenue and taxation laws to facilitate the sale of multiple parcels of real property for delinquent taxes through negotiated bulk sales by county boards. It introduces new provisions that allow county treasurers to conduct these sales and outlines the necessary notice requirements for property owners. Specifically, the bill defines a "negotiated bulk sale" and allows county boards to set terms for these sales, including the possibility of an administrative fee. Additionally, it mandates that properties sold through negotiated bulk sales be removed from the public auction list prior to the auction's commencement.

The bill also revises the attorney's fees awarded in foreclosure proceedings, establishing a base fee of $2,500, with the possibility for the court to award additional reasonable fees based on circumstances. Furthermore, it stipulates that these fees will be adjusted annually based on changes in the Consumer Price Index. Other amendments include changes to the notice provisions related to tax certificates and the process for applying for tax deeds, ensuring that property owners are adequately informed of their rights and obligations following a tax sale. The original sections being amended are repealed, streamlining the legal framework surrounding these processes.

Statutes affected:
Introduced: 77-1802, 77-1807, 77-1818, 77-1837, 77-1909