77-2801. Property; unpaid taxes; sale; when.Whenever the state or any of its political subdivisions shall own property upon which there are any unpaid taxes or special assessments and any interest, penalties or costs relating to such taxes or special assessments, and the value of such property is less than the total of such taxes, special assessments, interest, penalties and costs, such property may be sold by the owner and title given as provided in sections 77-2801 to 77-2809.Source Laws 1967, c. 483, § 1, p. 1495.
Nebraska Legal Code