Buffalo County authorizes foreclosure on delinquent tax sale certificate
April 14, 2026 | Buffalo County, Nebraska
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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.
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.
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