2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1843 - Real property taxes; treasurer's tax deed; proof required to defeat tax title.

77-1843.
Real property taxes; treasurer's tax deed; proof required to defeat tax title.
In all controversies and suits involving the title to real property claimed and held under and by virtue of a deed made substantially by the treasurer in the manner provided by sections 77-1831 to 77-1842, the person claiming the title adverse to the title conveyed by such deed shall be required to prove, in order to defeat the title, either (1) that the real property was not subject to taxation for the years or year named in the deed; (2) that the taxes had been paid before the sale; (3) that the property has been redeemed from the sale according to the provisions of sections 77-1201 to 77-1219, 77-1229 to 77-1236, 77-1301 to 77-1318.01, 77-1501 to 77-1514, 77-1601 to 77-1618, 77-1701 to 77-1710, 77-1716 to 77-1738, 77-1740 to 77-1767, and 77-1801 to 77-1855, and that such redemption was had or made for the use and benefit of persons having the right of redemption under the laws of this state; or (4) that there had been an entire omission to list or assess the property, or to levy the taxes, or to sell the property.
Source
Laws 1903, c. 73, § 221, p. 471;
R.S.1913, § 6549;
C.S.1922, § 6077;
C.S.1929, § 77-2029;
R.S.1943, § 77-1843;
Laws 2006, LB 808, § 40.
Annotations
A misstatement in the statutory notice of the expiration of the time of redemption renders the tax deed invalid. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020).
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).
This section has a jurisdictional component that renders a tax deed void when the tax deed holder failed to comply with the statutory notice requirements prior to acquiring the deed. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020).
Even if title under a tax deed is void or voidable, the conditions precedent set forth in this section and section 77-1844 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).
Proof of redemption before delivery of the tax deed defeats any title conveyed by the tax deed. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983).
Nothing in this section changes the general rule that the purchase or extinguishment of an outstanding title, interest, or claim by one cotenant inures to the benefit of the other cotenants. O'Toole v. Yunghans, 211 Neb. 852, 320 N.W.2d 768 (1982).
Tax deed to former tenant cannot be avoided because tenant owed owner for rent which accrued during tenancy. Manning v. Oakes, 80 Neb. 471, 114 N.W. 604 (1908).
Tax deed is sufficient color of title, when coupled with possession, to put statute of limitations in operation. Craven v. Craven, 68 Neb. 459, 94 N.W. 604 (1903).
Possession under tax deed is adverse to possession of prior occupant. Maxwell v. Higgins, 38 Neb. 671, 57 N.W. 388 (1894).