2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1844 - Real property taxes; treasurer's tax deed; condition required to question title.

77-1844.
Real property taxes; treasurer's tax deed; condition required to question title.
No person shall be permitted to question the title acquired by a treasurer's deed without first showing that he, or the person under whom he claims title, had title to the property at the time of the sale, or that the title was obtained from the United States or this state after the sale, and that all taxes due upon the property had been paid by such person or the persons under whom he claims title as aforesaid.
Source
Laws 1903, c. 73, § 221, p. 471;
R.S.1913, § 6549;
C.S.1922, § 6077;
C.S.1929, § 77-2029;
R.S.1943, § 77-1844.
Annotations
1. Tender or payment
2. Miscellaneous
1. Tender or payment
The plaintiff had standing to challenge the tax deed statute on certain state and federal constitutional grounds, despite not paying nor tendering payment of the taxes, because the plaintiff's requests for relief extended beyond merely questioning the title. Continental Resources v. Fair, 311 Neb. 184, 971 N.W.2d 313 (2022).
A record owner's attempt to tender payment to the county treasurer for all taxes due upon the property complied with this section's requiring that all such taxes be "paid" by a person seeking to challenge a tax deed and gave the record owner standing to assert a claim seeking to set aside the tax deed, though the record owner's attempted tender took place outside of the statutory redemption period; the record owner attempted tender within the redemption period set forth in a public notice by the holder of the tax deed, and the treasurer refused to accept the tender because the tax deed had already issued. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020).
The standing requirement that the taxes are "paid" under this section includes tendering payment. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020).
To comply with this section, a party only needs to show that it has tendered the tax payment to the treasurer, not that the taxes have actually been paid. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018).
To satisfy the tax payment requirement in this section, a party must show the tender or payment of taxes due to the county treasurer. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018).
Tender to county treasurer of taxes due is sufficient to lay foundation for action to redeem. Brokaw v. Cottrell, 114 Neb. 858, 211 N.W. 184 (1926).
Where tax deed is void, owner may redeem from tax liens upon payment of delinquent taxes, interest and penalties. Sherlock v. Gillis, 108 Neb. 72, 187 N.W. 812 (1922).
It is not essential as condition precedent to suit to set aside tax deed that all taxes be first paid, but it is sufficient if taxes are paid at or before trial and decree. Cornell v. Maverick Loan & Trust Co., 95 Neb. 842, 147 N.W. 697 (1914).
Tender by owner of unpaid taxes is sufficient where county treasurer refuses to accept payment. Howell v. Jordan, 94 Neb. 264, 143 N.W. 217 (1913).
In action to quiet title against sale for taxes under void decree of court, offer to pay such taxes as are found due is sufficient. Humphrey v. Hays, 85 Neb. 239, 122 N.W. 987 (1909).
In action to set aside tax title, party must discharge all unpaid taxes as a condition precedent to invoking assistance of court. Thomas v. Farmers L. & T. Co., 76 Neb. 568, 107 N.W. 589 (1906).
2. Miscellaneous
The plaintiff did more than question the title when the plaintiff's counterclaim and third-party complaint sought both damages and an order directing the defendant or the county to pay the plaintiff the value of the equity the plaintiff had in the property, less the tax debt. Continental Resources v. Fair, 311 Neb. 184, 971 N.W.2d 313 (2022).
This section sets forth the conditions precedent to questioning title conveyed under a tax deed; to obtain standing to redeem property after the issuance of a tax deed, even if title under a tax deed is void or voidable, a party must satisfy these conditions precedent. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018).
Even if title under a tax deed is void or voidable, the conditions precedent set forth in section 77-1843 and this section must be met in order to first question and then defeat title. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007).