Escrow & Title

A Nebraska seller who is delinquent on property taxes at closing will typically have the tax obligation:

AForgiven by the county upon the sale
BPaid off from the sale proceeds at closing through a debit to the seller✓ Correct
CTransferred in full to the buyer
DRefunded by the NREC's escrow fund

Explanation

Delinquent property taxes create a lien on the property. At closing, they must be paid from the seller's proceeds to clear the lien and provide the buyer with clear title.

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