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, provided they do not violate state law. The bill also modifies notice provisions related to tax certificates, requiring the purchaser to attempt to notify property owners of the sale and their rights to redeem the property. Additionally, it establishes a new administrative fee structure for the service of notice and clarifies the process for public auctions, including the removal of properties sold via negotiated bulk sale from auction lists.

Furthermore, the bill revises the provisions for awarding attorney's fees in foreclosure proceedings, setting a base fee of $2,500, with the possibility of additional fees based on the court's discretion. It mandates that these fees will be adjusted annually based on changes in the Consumer Price Index. The bill aims to streamline the process of tax sales and enhance the efficiency of tax collection while ensuring that property owners are adequately informed of their rights. The original sections being amended are repealed, indicating a comprehensive update to the existing legal framework.

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