NE LB679

County boards may conduct negotiated bulk sales to sell multiple parcels of tax-delinquent real property to one or more buyers, with discretion to set terms and include a reasonable administrative fee in the sale price

Tax certificate purchasers must "attempt to notify" property owners by personal service rather than the previous requirement to simply notify them, and proof of service changes from affidavit to "proof of" service

Attorney's fees in tax foreclosure proceedings change from 10% of the amount due to a base fee of $2,500, with plaintiffs able to request additional reasonable fees from the court

The $2,500 attorney fee amount will be adjusted annually starting January 1, 2027, based on the Consumer Price Index for All Urban Consumers, Midwest Region

Properties sold through negotiated bulk sale prior to public auction must be removed from the auction list before bidding begins