Nebraska Revised Statute 18-3416
Taxes or special assessments; lien or claim; discharge and extinguishment; procedure; remit payments to county treasurer.
(1) Whenever any real property is acquired by a land bank and is encumbered by a lien or claim for real property taxes or special assessments owed to one or more political subdivisions of the state, the land bank may, by resolution of the board, discharge and extinguish any and all such liens or claims, except that no lien or claim represented by a tax sale certificate held by a private third party shall be discharged or extinguished pursuant to this section. To the extent necessary and appropriate, the land bank shall file in appropriate public records evidence of the extinguishment and dissolution of such liens or claims.
(2) To the extent that a land bank receives payments of any kind attributable to liens or claims for real property taxes or special assessments owed to a political subdivision on property acquired by the land bank, the land bank shall remit the full amount of the payments to the county treasurer of the county that levied such taxes or special assessments for distribution to the appropriate taxing entity.