This bill amends several sections of Nebraska's revenue and taxation laws to facilitate the negotiated sale of multiple parcels of real property for delinquent taxes by county boards. It introduces the concept of a "negotiated bulk sale," allowing counties to sell multiple properties to one or more buyers under terms they deem appropriate, while also establishing that any administrative fees associated with such sales can be included in the tax certificate amount. Additionally, the bill modifies notice provisions related to tax certificates and the awarding of attorney's fees in foreclosure proceedings, ensuring that property owners are adequately informed of their rights and obligations.

Key changes include the requirement for the county treasurer to notify property owners of tax sales and the introduction of a fixed attorney's fee of $2,500, which can be adjusted annually based on the Consumer Price Index. The bill also specifies that properties sold through negotiated bulk sales must be removed from the public auction list prior to the auction's commencement. Overall, these amendments aim to streamline the process of handling delinquent property taxes and enhance transparency for property owners.

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