Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-1804. Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue website

(1) The county treasurer shall cause the list of real property subject to sale and accompanying notice to be published once a week for three consecutive weeks prior to the date of sale, commencing the first week in February, in a legal newspaper and, in counties having more than two hundred fifty thousand inhabitants, in a daily legal newspaper of general circulation, published in the English language in the county, and designated by the county board. The county treasurer shall also cause to be posted in some conspicuous place in his or her office a copy of such notice. The treasurer shall assess against each description the sum of twenty dollars to defray the expenses of advertising, which sum shall be added to the total amount due on such real property and be collected in the same manner as taxes are collected.

(2) The county treasurer shall also forward an electronic copy of the list of real property subject to sale to the Property Tax Administrator who shall compile a list for all counties and publish the compiled list on the website of the Department of Revenue.

(3) It is the intent of the Legislature to examine the twenty-dollar fee provided in subsection (1) of this section at least once every five years beginning in 2030 in order to determine whether such fee should be adjusted.