If no person is in actual possession or occupancy of such real property and the person in whose name the title to the real property appears of record in the office of the register of deeds in the county cannot, upon diligent inquiry, be found in the county, then such purchaser or his or her assignee shall publish the notice in some newspaper published in the county and having a general circulation therein or, if no newspaper is printed in the county, then in a newspaper published in this state nearest to the county in which the real property is situated. Sess., LB 1, 133. 77-1834 Disputed question of fact was raised as to occupancy of premises upon which notice could be given under this section. Notice published is sufficient if it imparts all of the information which the holder of tax sale certificate is required to disclose.
Provisions are mandatory, and are strictly construed.
Publication of notice is not required unless there is no person in actual occupancy of land, and the person in whose name the title to the land appears cannot, upon diligent inquiry, be found in county. Owner, in order to redeem from void tax deed, must pay the taxes, interest, penalties and costs, and also value of permanent improvements placed on land. Giving of notice is not essential when purchaser proceeds in equity to foreclose lien.