Change provisions relating to the sale of real property for delinquent taxes

LB 679 allows Nebraska counties to sell multiple parcels of real property with unpaid taxes through negotiated bulk sales to a single buyer, rather than requiring public auctions for each parcel. County boards can set terms for these sales (including reasonable administrative fees) and include them on tax certificates, replacing the previous public auction process for such properties. The bill also updates notice requirements for tax sales, modifies how attorney fees are awarded in foreclosure cases, and aligns related tax sale provisions. This primarily affects counties managing tax sales, property owners with delinquent taxes, and potential buyers of distressed properties.