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Buffalo County authorizes foreclosure of delinquent tax sale certificate

Buffalo County Board of Commissioners · March 1, 2026
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Summary

The Buffalo County Board on June 11 adopted Resolution 2024-24 authorizing the County Attorney to proceed with foreclosure and sale of delinquent tax sale certificates under Nebraska law, citing certificate number 21250 among those listed.

The Buffalo County Board of Commissioners voted unanimously on June 11 to adopt Resolution 2024-24, authorizing County Attorney Shawn Eatherton to proceed with foreclosure and sale of Real Estate Properties associated with delinquent tax sale certificates in accordance with Nebraska statutes.

The resolution cites Nebraska Revised Statutes sections 77-1901 through 77-1918 as authority for foreclosure and sale when tax sale certificates have been placed and are delinquent for three years. The resolution lists affected certificate numbers, including 21250, and directs the County Attorney to take action under state law.

The motion to approve the resolution was moved by Timothy Higgins and seconded by Ronald Loeffelholz; board members Higgins, Loeffelholz, Kouba, Lynch, Maendele, Morrow and Klein voted "Aye." County Attorney Shawn Eatherton is authorized to proceed with foreclosure filings and related steps as provided by statute.