reglab/housing_qa huggingface dataset:
NE Code § 77-1829 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1829 - Real property taxes; redemption from sale; extension of time by second sale.

77-1829.  Real property taxes; redemption from sale; extension of time by second sale.If any purchaser of real property sold for taxes under sections 77-1801 to 77-1860 suffers the same to be again sold for taxes before the expiration of the last day of the second annual sale thereafter, such purchaser shall not be entitled to a deed for such real property until the expiration of a like term from the date of the second sale, during which time the real property shall be subject to redemption upon the terms and conditions prescribed by law.Source   Laws 1903, c. 73, § 213, p. 466;   R.S.1913, § 6541;   C.S.1922, § 6069;   Laws 1925, c. 168, § 2, p. 442;   C.S.1929, § 77-2021;   Laws 1937, c. 167, § 29, p. 659;   Laws 1939, c. 98, § 29, p. 446;   Laws 1941, c. 157, § 29, p. 629;   C.S.Supp.,1941, § 77-2021;   R.S.1943, § 77-1829;   Laws 1992, LB 1063, § 155;   Laws 1992, Second Spec. Sess., LB 1, § 128.
NE Code § 77-1830 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1830 - Real property taxes; redemption from sale; part interest in land; how made.

77-1830.  Real property taxes; redemption from sale; part interest in land; how made.Any person claiming an undivided part of any real property sold for taxes may redeem the property on paying such proportion of the purchase money, interest, costs, and subsequent taxes as he or she claims of the real property sold. The owner or occupant of a divided part of any real property sold for taxes or any person having a lien thereon or interest therein may redeem the property by paying the taxes separately assessed against such divided part, together with interest, costs, and subsequent taxes. If no taxes have been separately assessed against such divided part, then it shall be the duty of the county assessor, upon demand of the owner or lienholder or upon the demand of the county treasurer, to assess the divided part and to certify the assessment to the county treasurer. The owner or lienholder of the divided part may thereupon redeem the divided part upon the payment to the county treasurer of such sum so assessed, together with interest thereon, costs, and subsequent taxes. The county treasurer shall make a proper entry of such partial redemption in his or her record, and no deed thereafter given shall convey a greater interest than that remaining unredeemed.Source   Laws 1903, c. 73, § 213, p. 466;   R.S.1913, § 6541;   C.S.1922, § 6069;   Laws 1925, c. 168, § 2, p. 442;   C.S.1929, § 77-2021;   Laws 1937, c. 167, § 29, p. 659;   Laws 1939, c. 98, § 29, p. 446;   Laws 1941, c. 157, § 29, p. 629;   C.S.Supp.,1941, § 77-2021;   R.S.1943, § 77-1830;   Laws 1992, LB 1063, § 156;   Laws 1992, Second Spec. Sess., LB 1, § 129;  Laws 2013, LB341, § 11. Annotations Payments made to county treasurer to redeem special assessment can only apply to such as are shown by the county treasurer's books to be subject to redemption, and county treasurer has no authority to apportion special assessments as between properties. Village of Winside v. Brune, 133 Neb. 80, 274 N.W. 212 (1937).
NE Code § 77-1833 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1833 - Real property taxes; issuance of treasurer's tax deed; proof of service; fees.

77-1833.  Real property taxes; issuance of treasurer's tax deed; proof of service; fees.The service of notice provided by section 77-1832 shall be proved by affidavit. The purchaser or assignee shall also affirm in the affidavit that a title search was conducted by a registered abstracter to determine those persons entitled to notice pursuant to such section. If personal or residence service is used, the receipt or returns provided by the person authorized in subsection (2) of section 77-1832 to carry out such service shall be filed with and accompany the affidavit. If certified mail or designated delivery service is used, the certified mail return receipt or a copy of the signed delivery receipt shall be filed with and accompany the affidavit. The affidavit, a copy of the notice, and a copy of such title search shall be filed with the application for the tax deed pursuant to section 77-1837. For each service of such notice, a fee of one dollar shall be allowed. The amount of such fees shall be noted by the county treasurer in the record opposite the real property described in the notice and shall be collected by the county treasurer in case of redemption for the benefit of the holder of the certificate.Source   Laws 1903, c. 73, § 214, p. 467;   Laws 1905, c. 115, § 1, p. 520;   R.S.1913, § 6542;   Laws 1921, c. 143, § 1, p. 610;   C.S.1922, § 6070;   C.S.1929, § 77-2022;   R.S.1943, § 77-1833;   Laws 1969, c. 645, § 9, p. 2561;   Laws 1992, LB 1063, § 159;   Laws 1992, Second Spec. Sess., LB 1, § 132;  Laws 2003, LB 319, § 2;  Laws 2012, LB370, § 6;  Laws 2013, LB341, § 14;  Laws 2017, LB217, § 8;  Laws 2019, LB463, § 4.  Annotations  Deed issued, without affidavit showing service of notice to redeem first filed with treasurer, is void. Peck v. Garfield County, 88 Neb. 635, 130 N.W. 258 (1911). Owner is not liable for expenses and costs in serving notice, when sale was illegal. Covell & Ransom v. Young, 11 Neb. 510, 9 N.W. 694 (1881).
NE Code § 77-1834 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1834 - Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication.

77-1834.  Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication.If any person or encumbrancer who is entitled to notice under subsection (1) of section 77-1832 cannot, upon diligent inquiry, be found, the purchaser or his or her assignee shall publish the notice in a newspaper of general circulation in the county which has been designated by the county board in the year publication is required under this section.Source   Laws 1903, c. 73, § 215, p. 467;   R.S.1913, § 6543;   C.S.1922, § 6071;   C.S.1929, § 77-2023;   R.S.1943, § 77-1834;   Laws 1992, LB 1063, § 160;   Laws 1992, Second Spec. Sess., LB 1, § 133;  Laws 2003, LB 319, § 3;  Laws 2008, LB893, § 1;  Laws 2012, LB370, § 7;  Laws 2019, LB463, § 5.  Annotations  In contrast to section 25-520.01, this section does not require that the published notice be mailed to all parties having a direct legal interest in the action when the party's name and address are known. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020). Notice by publication is permitted under this section upon proof of compliance with section 77-1832 if the record owner lives at the address where the property tax statement was mailed. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020). This section only authorizes service by publication in the county where the property at issue is located. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020). Disputed question of fact was raised as to occupancy of premises upon which notice could be given under this section. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959). Notice published is sufficient if it imparts all of the information which the holder of tax sale certificate is required to disclose. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946). Provisions are mandatory, and are strictly construed. Brokaw v. Cottrell, 114 Neb. 858, 211 N.W. 184 (1926). 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. Sanford v. Scott, 105 Neb. 479, 181 N.W. 148 (1920). 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. Herman v. Barth, 85 Neb. 722, 124 N.W. 135 (1910); Humphrey v. Hays, 85 Neb. 239, 122 N.W. 987 (1909). Giving of notice is not essential when purchaser proceeds in equity to foreclose lien. Carman v. Harris, 61 Neb. 635, 85 N.W. 848 (1901).
NE Code § 77-1835 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1835 - Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.

77-1835.  Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.The notice provided by section 77-1834 shall be published three consecutive weeks, the last time not less than three months before applying for the tax deed. Proof of publication shall be made by filing in the county treasurer's office the affidavit of the publisher, manager, or other employee of such newspaper, affirming that to his or her personal knowledge, the notice was published for the time and in the manner provided in this section, setting out a copy of the notice and the date upon which the same was published. The purchaser or assignee shall also file in the county treasurer's office an affidavit affirming that a title search was conducted by a registered abstracter to determine those persons entitled to notice pursuant to section 77-1832 and a copy of such title search. The affidavits, the copy of the notice, and the copy of the title search shall be filed with the application for the tax deed pursuant to section 77-1837. Such documents shall be preserved as a part of the files of the office. Any publisher, manager, or employee of a newspaper knowingly or negligently making a false affidavit regarding any such matters shall be guilty of perjury and shall be punished accordingly. Section 25-520.01 does not apply to publication of notice pursuant to section 77-1834.Source   Laws 1903, c. 73, § 215, p. 467;   R.S.1913, § 6543;   C.S.1922, § 6071;   C.S.1929, § 77-2023;   R.S.1943, § 77-1835;  Laws 2012, LB370, § 8;  Laws 2019, LB463, § 6.  Cross References  Perjury, see section 28-915.Annotations  Notice must be published for three consecutive weeks. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946). A tax deed, void for want of proper affidavit of service having been filed with county treasurer, is not validated by filing of subsequent affidavit showing compliance. Brokaw v. Cottrell, 114 Neb. 858, 211 N.W. 184 (1926). Proof of publication of notice must be made by affidavit, sworn to before officer authorized to administer oaths. Lanning v. Haases, 89 Neb. 19, 130 N.W. 1008 (1911). Where affidavit of publication was sworn to before notice of publication could have been completed, the proof of publication was insufficient. Lanning v. Musser, 88 Neb. 418, 129 N.W. 1022 (1911). Notice must be inserted at least three times, first being not more than five months and last not less than three months, before time fixed by law for redemption expires. State ex rel. Richards v. Gayhart, 34 Neb. 192, 51 N.W. 746 (1892).
NE Code § 77-1836 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1836 - Real property taxes; issuance of treasurer's tax deed; fee.

77-1836.  Real property taxes; issuance of treasurer's tax deed; fee.If any person is compelled to publish notice in a newspaper as provided in sections 77-1834 and 77-1835, then before any person who may have a right to redeem such real property from such sale is permitted to redeem, he or she shall pay the officer or person who by law is authorized to receive such redemption money the amount paid for publishing such notice, for the use of the person compelled to publish the notice. The fee for such publication shall not exceed five dollars for each item of real property contained in such notice. The cost of making such publication shall be noted by the county treasurer in the record opposite the real property described in the notice.Source   Laws 1903, c. 73, § 216, p. 468;   R.S.1913, § 6544;   C.S.1922, § 6072;   C.S.1929, § 77-2024;   R.S.1943, § 77-1836;   Laws 1992, LB 1063, § 161;   Laws 1992, Second Spec. Sess., LB 1, § 134;  Laws 2002, LB 994, § 25;  Laws 2013, LB341, § 15. Annotations  Treasurer cannot demand amount unless statement thereof is left with him. State ex rel. Nelson v. Harper, 26 Neb. 761, 42 N.W. 764 (1889). This action does not definitely fix charge, only limits amount owner shall pay to redeem. Swan v. Huse, 15 Neb. 465, 19 N.W. 605 (1884).
NE Code § 77-1837.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1837.01 - Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.

77-1837.01.  Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.(1) Except as otherwise provided in subsections (2) and (3) of this section, the laws in effect on the date of the issuance of a tax sale certificate govern all matters related to tax deed proceedings, including noticing and application, and foreclosure proceedings. Changes in law shall not apply retroactively with regard to the tax sale certificates previously issued.(2) Tax sale certificates sold and issued between January 1, 2010, and December 31, 2016, shall be governed by the laws and statutes that were in effect on December 31, 2009, with regard to all matters relating to tax deed proceedings, including noticing and application, and foreclosure proceedings.(3) Tax sale certificates sold and issued between January 1, 2017, and September 7, 2019, shall be governed by the laws and statutes that are in effect on September 7, 2019, with regard to all matters relating to tax deed proceedings, including noticing and application, and foreclosure proceedings.Source  Laws 2012, LB370, § 10;  Laws 2014, LB851, § 10;  Laws 2017, LB217, § 9;  Laws 2019, LB463, § 8.
NE Code § 77-1838 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1838 - Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments.

77-1838.  Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments.The deed made by the county treasurer shall be under the official seal of office and acknowledged by the county treasurer before some officer authorized to take the acknowledgment of deeds. When so executed and acknowledged, it shall be recorded in the same manner as other conveyances of real estate. When recorded it shall vest in the grantee and his or her heirs and assigns the title of the property described in the deed, subject to any lien on real estate for special assessments levied by a sanitary and improvement district which special assessments have not been previously offered for sale by the county treasurer.Source   Laws 1903, c. 73, § 218, p. 469;   R.S.1913, § 6546;   C.S.1922, § 6074;   C.S.1929, § 77-2026;   R.S.1943, § 77-1838;  Laws 2015, LB277, § 1.  Annotations  1. Formal requirements 2. Miscellaneous 1. Formal requirements Affixing of county treasurer's official seal necessary to validity of tax deed. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969). When the statute under which land is sold for taxes directs an act to be done, such as recording a tax deed, such statute must be strictly, if not literally, complied with. Saffer v. Saffer, 133 Neb. 528, 274 N.W. 479 (1937). Tax deed issued on private sale was void for failure to recite that land was not sold at public sale for want of bidders. Sherlock v. Gillis, 108 Neb. 72, 187 N.W. 812 (1922). Deed need not be witnessed. Sanford v. Scott, 105 Neb. 479, 181 N.W. 148 (1920). If deed is invalid by reason of formal defects, purchaser has lien for amount of taxes paid with interest. Merriam v. Rauen, 23 Neb. 217, 36 N.W. 489 (1888). A tax deed to be valid must have official seal of treasurer attached. Bendexen v. Fenton, 21 Neb. 184, 31 N.W. 685 (1887); Baldwin v. Merriam, 16 Neb. 199, 20 N.W. 250 (1884). A deed which does not recite that sale was had at place designated by statute is invalid. Shelley v. Towle, 16 Neb. 194, 20 N.W. 251 (1884); Haller v. Blaco, 10 Neb. 36, 4 N.W. 362 (1880). A scroll to represent a seal is not sufficient. Sullivan v. Merriam, 16 Neb. 157, 20 N.W. 118 (1884). 2. Miscellaneous Where deed conforms to statute then in force, it is valid on its face within meaning of special statute of limitations. Opp v. Smith, 102 Neb. 152, 166 N.W. 265 (1918). Two distinct tracts may be included in deed. Towle v. Holt, 14 Neb. 221, 15 N.W. 203 (1883).
NE Code § 77-1839 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1839 - Real property taxes; issuance of tax deed by county treasurer; form.

77-1839.  Real property taxes; issuance of tax deed by county treasurer; form.The conveyance provided by section 77-1838 shall be substantially in the following form:Whereas, at a .............. sale of real estate for the nonpayment of taxes, made in the county of ............. on the ......... day of .............. A.D. 20...., the following described real estate situated in such county: (here describe real estate conveyed) was sold to .............. for the delinquent taxes of the year ........ and, Whereas, the same not having been redeemed from such sale, and it appearing that the holder of the certificate of purchase of such real estate has complied with the laws of the State of Nebraska, necessary to entitle .............. to a deed of such real estate, Now, Therefor, I, county treasurer of the county of ............., in consideration of the premises, and by virtue of the statutes of the State of Nebraska in such cases made and provided, do hereby grant and convey unto .............., his or her heirs and assigns, forever, the real estate hereinbefore described, subject, however, to any redemption provided by law.Given under my hand and official seal this ............ day of .............. A.D. 20.... ........................ County Treasurer.State of Nebraska .............. County, ss.On this .......... day of ............... A.D. 20...., before me a .............. in and for such county, personally appeared the above named .............. treasurer of such county, personally known to me to be the treasurer of such county, at the date of the execution of the foregoing conveyance, and to be the identical person whose name is affixed to, and who executed the conveyance as treasurer of such county, and acknowledged the execution of the same to be his or her voluntary act and deed as treasurer of such county, for the purposes therein expressed.Witness my hand and official seal the day and year last above written.....................................................................................................Source   Laws 1903, c. 73, § 218, p. 469;   R.S.1913, § 6546;   C.S.1922, § 6074;   C.S.1929, § 77-2026;   R.S.1943, § 77-1839;  Laws 2004, LB 813, § 33.  Annotations  This section and section 77-1857 merely require that the treasurer's seal be affixed. They do not require that the treasurer's seal be entirely legible. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007). Affixing of county treasurer's official seal necessary to validity of tax deed. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969). A tax deed is not required to state that the land has been offered at public sale. Podewitz v. Gering Nat. Bank, 171 Neb. 380, 106 N.W.2d 497 (1960).
NE Code § 77-1840 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1840 - Real property taxes; issuance of treasurer's tax deed; recording of proceedings.

77-1840.  Real property taxes; issuance of treasurer's tax deed; recording of proceedings.The register of deeds shall record the evidence upon which the tax deeds are issued, and be entitled to the same fee therefor that may be allowed by law for recording deeds, and the county treasurer shall deliver the same to the register of deeds for that purpose.Source   Laws 1903, c. 73, § 219, p. 470;   R.S.1913, § 6547;   C.S.1922, § 6075;   C.S.1929, § 77-2027;   R.S.1943, § 77-1840. Cross References  For fee for recording deed, see section 33-109.Annotations  This section makes the evidence, on which deeds were executed, a part of the public records in the office of the register of deeds. Lanigan v. Gilroy, 97 Neb. 754, 151 N.W. 297 (1915). It is the duty of the register of deeds to record deed when presented for that purpose. Burnham v. State ex rel. Farmers Loan and Trust Co., 44 Neb. 438, 63 N.W. 45 (1895).
NE Code § 77-1841 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1841 - Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure.

77-1841.  Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure.In case of the loss of any certificate, on being fully satisfied thereof by due proof, and upon bond being given to the State of Nebraska in a sum equal to the value of the property conveyed, as in cases of lost notes or other commercial paper, the county treasurer may execute and deliver the proper conveyance, and file such proof and bond with the register of deeds to be recorded as aforesaid.Source   Laws 1903, c. 73, § 219, p. 470;   R.S.1913, § 6547;   C.S.1922, § 6075;   C.S.1929, § 77-2027;   R.S.1943, § 77-1841.
NE Code § 77-1845 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1845 - Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect.

77-1845.  Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect.In all cases when a person has paid his or her taxes and through mistake in the entry made in the treasurer's books or in the receipt the real property upon which the taxes were paid was afterwards sold, the treasurer's deed shall not convey the title.Source   Laws 1903, c. 73, § 221, p. 471;   R.S.1913, § 6549;   C.S.1922, § 6077;   C.S.1929, § 77-2029;   R.S.1943, § 77-1845;   Laws 1992, LB 1063, § 163;   Laws 1992, Second Spec. Sess., LB 1, § 136.  Annotations A deed erroneously issued after redemption has occurred is void. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983).
NE Code § 77-1846 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1846 - Real property taxes; treasurer's tax deed; effect of fraud.

77-1846.  Real property taxes; treasurer's tax deed; effect of fraud.In all cases when the owner of real property sold for taxes resists the validity of a tax title, the owner may prove fraud committed by the officer selling the same or in the purchaser to defeat the same, and if fraud is so established, the sale and title shall be void.Source   Laws 1903, c. 73, § 221, p. 471;   R.S.1913, § 6549;   C.S.1922, § 6077;   C.S.1929, § 77-2029;   R.S.1943, § 77-1846;   Laws 1992, LB 1063, § 164;   Laws 1992, Second Spec. Sess., LB 1, § 137.