77-1904. Foreclosure proceedings; designation of property.In all foreclosure proceedings, including in the complaint, it is sufficient to designate the township, range, section, or part of section and the number and description of any lot or block by initial letters, abbreviations, and figures.In describing improvements on leased land for such notice and proceedings, the words 'Improvements Only Located Upon' shall precede the designation of such property as set out in this section.Source Laws 1943, c. 176, § 4, p. 615; R.S.1943, § 77-1904; Laws 1992, LB 1063, § 168; Laws 1992, Second Spec. Sess., LB 1, § 141; Laws 2002, LB 876, § 83. Annotations Purpose of this section is to reduce costs in the foreclosure of tax liens and tax sale certificates when more than one is held by the same party. County of Hall v. Engleman, 182 Neb. 676, 156 N.W.2d 801 (1968). Under prior act, and reenactment of this section by 1943 act, the use of initial letters, abbreviations, and figures in describing real estate was expressly authorized. City of Scottsbluff v. Kennedy, 141 Neb. 728, 4 N.W.2d 878 (1942). this section by 1943 act, the use of initial letters, abbreviations, and figures in describing real estate was expressly authorized. City of Scottsbluff v. Kennedy, 141 Neb. 728, 4 N.W.2d 878 (1942). Plaintiff may join as many tracts as he sees fit, but each one constitutes a separate cause of action and must be separately stated and numbered. McNish v. Perrine, 14 Neb. 582, 16 N.W. 837 (1883). Certificate of tax sale, together with subsequent taxes, constitutes one cause of action. Cushman v. Taylor, 2 Neb. Unof. 793, 90 N.W. 207 (1902).
Nebraska Legal Code