Nebraska Revised Statutes section 25-2146
For the version operative April 17, 2026, tax-foreclosure surplus is applied as in mortgage foreclosure; earlier cases require a separate effective-date review.
The sheriff pays tax-foreclosure proceeds to the clerk, so the county district-court case is the first custody record.
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For the version operative April 17, 2026, tax-foreclosure surplus is applied as in mortgage foreclosure; earlier cases require a separate effective-date review.
The court holds the surplus for the defendant or another entitled person, including a qualifying junior mortgagee not made a party, subject to court order.
Match the county, parcel, foreclosure decree, sheriff sale, confirmation, and clerk receipt.
Trace the sheriff's payment and the court accounting before preparing any request for distribution.
Use the April 17, 2026 version only for cases to which it applies; pre-effective cases need separate statutory review.
Present the claimant's legal interest and supporting records to the district court; the clerk does not decide contested entitlement.
The sheriff pays tax-foreclosure proceeds to the clerk, so the county district-court case is the first custody record.
For the version operative April 17, 2026, tax-foreclosure surplus is applied as in mortgage foreclosure; earlier cases require a separate effective-date review.
The court holds the surplus for the defendant or another entitled person, including a qualifying junior mortgagee not made a party, subject to court order.
The current operative text directs tax-foreclosure surplus to be applied as in mortgage foreclosure.
Section 25-2146 places surplus in court for the defendant or another entitled person subject to the court's order and recognizes certain junior claims.
Section 77-1912 directs the sheriff to pay tax-foreclosure sale proceeds immediately to the district-court clerk.
Former ownership is not the only possible interest, and FCAR cannot decide which claimant the court should pay.
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The retained statute directs the sheriff to pay them to the county district-court clerk.
That is the operative date of the retained section 77-1916 text using the mortgage-foreclosure distribution cross-reference.
The retained statute recognizes another entitled person and certain qualifying junior mortgagees, subject to court order.
Not in these retained provisions. Confirm the operative law, case docket, and district-court clerk procedure.
Full Circle Asset Recovery LLC is a private asset-recovery company, not a government agency. This guide provides general information only, not legal advice. FCAR cannot guarantee eligibility, recovery, or any result. Current official records and current office instructions control.