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Buffalo County authorizes foreclosure on delinquent tax sale certificate
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Summary
The Buffalo County Board of Commissioners approved Resolution 2026-12 authorizing the County Attorney to proceed with foreclosure and sale of a delinquent tax sale certificate (No. 23189) under Neb. Rev. Stat. §§77-1901–77-1918; the vote was unanimous.
The Buffalo County Board of Commissioners voted unanimously April 14 to authorize foreclosure and sale of a delinquent tax sale certificate. On a motion by Commissioner Bill Maendele, seconded by Commissioner Ivan Klein, the board adopted Resolution 2026-12 and directed County Attorney Shawn Eatherton to proceed under Nebraska law.
The resolution cites Neb. Rev. Stat. §§77-1901 through 77-1918 as the statutory authority for foreclosing tax sale certificates that have been delinquent for three years. The minutes list Tax Sale Certificate number 23189 as covered by the authorization; no additional certificate numbers or property descriptions were listed in the minutes.
The motion carried on a roll-call vote with all seven commissioners recorded as voting “Aye.” The resolution authorizes the County Attorney to commence foreclosure and sale in accordance with state requirements; the minutes do not record further procedural dates, sale timelines or property addresses.
Next steps: County Attorney Shawn Eatherton is authorized to begin foreclosure procedures consistent with state statute. The board did not schedule additional public hearings or set sale dates in the published minutes.