Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-1823. Real property taxes; tax sale certificates; fee

The county treasurer shall charge a twenty-five-dollar issuance fee for each certificate made by him or her for a sale of real property for taxes. The issuance fee shall not be required if the tax sale certificate is issued in the name of the county, but the issuance fee is due from the purchaser when the county assigns the certificate to another person. The fee is not refundable upon redemption.