77-1850. Real property taxes; treasurer's tax deed; effect of acts of de facto officers.In all suits and controversies involving the question of title to real property held under and by virtue of a treasurer's deed, all acts of assessors, treasurers, clerks, supervisors, commissioners, and other officers de facto shall be deemed and construed to be of the same validity as acts of officers de jure.Source Laws 1903, c. 73, § 225, p. 473; R.S.1913, § 6553; C.S.1922, § 6081; C.S.1929, § 77-2033; R.S.1943, § 77-1850. Annotations One who holds and performs the duties of an office, and receives the fees and emoluments thereof, under color of right, is a de facto officer. Holt County v. Scott, 53 Neb. 176, 73 N.W. 681 (1897).
Nebraska Legal Code