Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-1910. Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold

The court may in its decree order that any surplus proceeds of the sale of one item of real property shall be applied to the payment of taxes and costs against any other item of real property owned by the same defendant when no rights of a third person are affected thereby and may order that only so much of the real property, so owned by one defendant, shall be sold as may be necessary to satisfy all taxes and costs charged against all the real property owned by the same defendant.