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. Specifically, it introduces provisions for county treasurers to conduct these sales and outlines the necessary notice requirements and procedures. The bill also modifies the process for issuing tax certificates, requiring the purchaser to notify property owners of the sale and their rights to redeem the property. Additionally, it establishes a reasonable attorney's fee structure for foreclosure proceedings, which will be adjusted annually based on the Consumer Price Index.

Key changes include the definition of "negotiated bulk sale," allowing county boards to sell multiple parcels together, and the requirement for the county treasurer to remove any properties sold through this method from the public auction list. The bill also stipulates that the attorney's fees awarded in foreclosure cases will start at $2,500, with the possibility of higher amounts based on court discretion, and will be subject to annual adjustments. Overall, these amendments aim to streamline the process of handling delinquent property taxes and enhance the efficiency of tax collection in Nebraska.

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