reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1823 - Real property taxes; tax certificates and deeds; fees of county treasurer; entry on record of issuance of deed.

77-1823.
Real property taxes; tax certificates and deeds; fees of county treasurer; entry on record of issuance of deed.
The county treasurer shall charge a twenty-dollar issuance fee for each deed or certificate made by him or her for a sale of real property for taxes together with the fee of the notary public or other officer acknowledging the deed. The issuance fee shall not be required if the tax sale certificate is issued in the name of the county, but the issuance fee is due from the purchaser when the county assigns the certificate to another person. The fee is not refundable upon redemption. Whenever the county treasurer makes a deed to any real property sold for taxes, he or she shall enter an account thereof in the record opposite the description of the real property conveyed.
Source
Laws 1903, c. 73, § 211, p. 466;
R.S.1913, § 6539;
C.S.1922, § 6067;
C.S.1929, § 77-2019;
R.S.1943, § 77-1823;
Laws 1989, LB 324, § 2;
Laws 1992, LB 1063, § 151;
Laws 1992, Second Spec. Sess., LB 1, § 124;
Laws 1995, LB 202, § 3;
Laws 2013, LB341, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1825 - Real property taxes; redemption from sale; entry on record; fee; notice to and payment of redemption money to certificate holder.

77-1825.
Real property taxes; redemption from sale; entry on record; fee; notice to and payment of redemption money to certificate holder.
The county treasurer shall enter a memorandum of redemption of real property in the record and shall give a receipt therefor to the person redeeming the same, for which the county treasurer may charge a fee of two dollars. The county treasurer shall send written notice of redemption to the holder of the county treasurer's certificate of tax sale by first-class mail if the post office address of the holder of the certificate is filed in the office of the county treasurer or by electronic means if previously agreed to by the parties. The redemption money shall be paid to or upon the order of the holder on return of the certificate.
Source
Laws 1903, c. 73, § 212, p. 466;
Laws 1905, c. 114, § 1, p. 518;
R.S.1913, § 6540;
C.S.1922, § 6068;
Laws 1923, c. 105, § 1, p. 261;
Laws 1925, c. 168, § 1, p. 441;
C.S.1929, § 77-2020;
Laws 1933, c. 136, § 8, p. 520;
Laws 1937, c. 167, § 28, p. 658;
Laws 1939, c. 98, § 28, p. 445;
Laws 1941, c. 157, § 28, p. 629;
C.S.Supp.,1941, § 77-2020;
R.S.1943, § 77-1825;
Laws 1967, c. 503, § 2, p. 1700;
Laws 1989, LB 324, § 3;
Laws 2012, LB370, § 3;
Laws 2013, LB341, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1826 - Real property taxes; redemption from sale; minors; time permitted.

77-1826.
Real property taxes; redemption from sale; minors; time permitted.
The real property of minors, or any interest they may have in any real property sold for taxes, may be redeemed at any time during the time of redemption above described or at any time before such minor becomes of age and during two years thereafter.
Source
Laws 1903, c. 73, § 212, p. 466;
Laws 1905, c. 114, § 1, p. 518;
R.S.1913, § 6540;
C.S.1922, § 6068;
Laws 1923, c. 105, § 1, p. 261;
Laws 1925, c. 168, § 1, p. 441;
C.S.1929, § 77-2020;
Laws 1933, c. 136, § 8, p. 520;
Laws 1937, c. 167, § 28, p. 658;
Laws 1939, c. 98, § 28, p. 445;
Laws 1941, c. 157, § 28, p. 629;
C.S.Supp.,1941, § 77-2020;
R.S.1943, § 77-1826;
Laws 1992, LB 1063, § 153;
Laws 1992, Second Spec. Sess., LB 1, § 126.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1827 - Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.

77-1827.
Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.
The real property of persons with an intellectual disability or a mental disorder so sold, or any interest they may have in real property sold for taxes, may be redeemed at any time within five years after such sale.
Source
Laws 1903, c. 73, § 212, p. 466;
Laws 1905, c. 114, § 1, p. 518;
R.S.1913, § 6540;
C.S.1922, § 6068;
Laws 1923, c. 105, § 1, p. 261;
Laws 1925, c. 168, § 1, p. 441;
C.S.1929, § 77-2020;
Laws 1933, c. 136, § 8, p. 520;
Laws 1937, c. 167, § 28, p. 658;
Laws 1939, c. 98, § 28, p. 445;
Laws 1941, c. 157, § 28, p. 629;
C.S.Supp.,1941, § 77-2020;
R.S.1943, § 77-1827;
Laws 1986, LB 1177, § 34;
Laws 1992, LB 1063, § 154;
Laws 1992, Second Spec. Sess., LB 1, § 127;
Laws 2013, LB23, § 42.
Annotations
The district court did not err when it concluded that the plaintiff—who alleged she was entitled to the extended redemption under this section on the basis that her depression and anxiety qualified as a mental disorder—was not entitled to the extended redemption period, because the plaintiff had acknowledged she knew she had to pay her bills and there were consequences if she did not; the plaintiff had admitted that sometimes she failed to pay her bills because she lacked the money; the plaintiff had previously taken prompt action to respond to a notice from the city that required her to address certain conditions of her house; and an expert witness stated in his affidavit that, based on his review of the plaintiff's medical records, he saw no evidence that the plaintiff was unable to protect her rights. Nieveen v. TAX 106, 311 Neb. 574, 974 N.W.2d 15 (2022).
A person with a "mental disorder" under this section is one who suffers from a condition of mental derangement which actually prevents the sufferer from understanding his or her legal rights or from instituting legal action, and a mental disorder within the meaning of this section is an incapacity which disqualifies one from acting for the protection of one's rights. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018).
This section extends the redemption period for a mental disorder only if the owner had a mental disorder at the time of the property's sale. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1828 - Real property taxes; redemption from sale; for whom made; reimbursement.

77-1828.
Real property taxes; redemption from sale; for whom made; reimbursement.
Any redemption made shall inure to the benefit of the person having the legal or equitable title to the property redeemed, subject to the right of the person making the same to be reimbursed by the person benefited.
Source
Laws 1903, c. 73, § 212, p. 466;
Laws 1905, c. 114, § 1, p. 518;
R.S.1913, § 6540;
C.S.1922, § 6068;
Laws 1923, c. 105, § 1, p. 261;
Laws 1925, c. 168, § 1, p. 441;
C.S.1929, § 77-2020;
Laws 1933, c. 136, § 8, p. 520;
Laws 1937, c. 167, § 28, p. 658;
Laws 1939, c. 98, § 28, p. 445;
Laws 1941, c. 157, § 28, p. 629;
C.S.Supp.,1941, § 77-2020;
R.S.1943, § 77-1828.
Annotations
Redemption before delivery of the tax deed inures to benefit of one having legal or equitable title to the property redeemed. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983).
2023 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.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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.
2023 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).
2023 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.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1848 - Sale of school real property for taxes; interest acquired by purchaser.

77-1848.
Sale of school real property for taxes; interest acquired by purchaser.
Whenever any school or university real property bought on credit is sold for taxes, the purchaser at such tax sale shall acquire only the interest of the original purchaser in such real property, and no sale of such real property for taxes shall prejudice the rights of the state therein or preclude the recovery of the purchase money or interest due thereon. In all cases when the real property is mortgaged or otherwise encumbered to the school or university fund, the interest of the person who holds the fee shall alone be sold for taxes and in no case shall the lien or interest of the state be affected by any sale of such encumbered real property made for taxes.
Source
Laws 1903, c. 73, § 223, p. 472;
R.S.1913, § 6551;
C.S.1922, § 6079;
C.S.1929, § 77-2031;
R.S.1943, § 77-1848;
Laws 1992, LB 1063, § 166;
Laws 1992, Second Spec. Sess., LB 1, § 139.
Annotations
Sale of school lands for special assessment does not affect rights of state. Morehouse v. Elkhorn River Drainage Dist., 90 Neb. 406, 133 N.W. 446 (1911).
Purchaser's remedy is under this section, where taxes have been paid. Alexander v. Hunter, 29 Neb. 259, 45 N.W. 461 (1890).
It is only when in fact lands assessed were not subject to taxation that the entry can be made by treasurer. Price v. Lancaster County, 20 Neb. 252, 29 N.W. 931 (1886).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1849 - Real property taxes; erroneous sale; refund of purchase money.

77-1849.
Real property taxes; erroneous sale; refund of purchase money.
Whenever it shall be made to appear to the satisfaction of the county treasurer, either before the execution of a deed for real property sold for taxes, or, if a deed is returned by the purchaser, that any tract or lot has been sold which was not subject to taxation, or upon which the taxes had been paid previous to the sale, he or she shall make an entry opposite such tract or lot on the record that the same was erroneously sold, and such entry shall be evidence of the fact therein stated. In such cases the purchase money shall be refunded to the purchaser.
Source
Laws 1903, c. 73, § 224, p. 473;
R.S.1913, § 6552;
C.S.1922, § 6080;
C.S.1929, § 77-2032;
R.S.1943, § 77-1849;
Laws 2013, LB341, § 17.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1850 - Real property taxes; treasurer's tax deed; effect of acts of de facto officers.

77-1850.
Real property taxes; treasurer's tax deed; effect of acts of de facto officers.
In all suits and controversies involving the question of title to real property held under and by virtue of a treasurer's deed, all acts of assessors, treasurers, clerks, supervisors, commissioners, and other officers de facto shall be deemed and construed to be of the same validity as acts of officers de jure.
Source
Laws 1903, c. 73, § 225, p. 473;
R.S.1913, § 6553;
C.S.1922, § 6081;
C.S.1929, § 77-2033;
R.S.1943, § 77-1850.
Annotations
One who holds and performs the duties of an office, and receives the fees and emoluments thereof, under color of right, is a de facto officer. Holt County v. Scott, 53 Neb. 176, 73 N.W. 681 (1897).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1851 - Real property taxes; assessed in wrong name; effect.

77-1851.
Real property taxes; assessed in wrong name; effect.
No sale of real property for taxes shall be void or voidable on account of the same having been assessed in any other name than that of the rightful owner, if the property be in other respects sufficiently described.
Source
Laws 1903, c. 73, § 226, p. 473;
R.S.1913, § 6554;
C.S.1922, § 6082;
C.S.1929, § 77-2034;
R.S.1943, § 77-1851.
Annotations
Where owner and county treasurer were both able to determine property intended by description although part thereof was assessed in name other than owner, taxes were not void. Scotts Bluff County v. Frank, 142 Neb. 698, 7 N.W.2d 625 (1943).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1852 - Real property taxes; books and records; certified copies; presumptive evidence.

77-1852.
Real property taxes; books and records; certified copies; presumptive evidence.
The books and records belonging to the offices of the county clerk and county treasurer, or copies thereof properly certified, shall be presumptive evidence of the sale of any real property for taxes, the redemption thereof, or the payment of taxes thereon.
Source
Laws 1903, c. 73, § 227, p. 473;
R.S.1913, § 6555;
C.S.1922, § 6083;
C.S.1929, § 77-2035;
R.S.1943, § 77-1852.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1853 - Real property taxes; irregularities; effect.

77-1853.
Real property taxes; irregularities; effect.
Irregularities in making or equalizing assessments, or in making the returns thereof, shall not invalidate the sale of any real estate when sold by the county treasurer for delinquent taxes due thereon, nor in any manner invalidate the tax levied on any property or charged against any person.
Source
Laws 1903, c. 73, § 228, p. 473;
R.S.1913, § 6556;
C.S.1922, § 6084;
C.S.1929, § 77-2036;
R.S.1943, § 77-1853.
Annotations
Fixing actual value at eighty percent of market value was an irregularity of which taxpayer could not complain. Collier v. County of Logan, 169 Neb. 1, 97 N.W.2d 879 (1959).
Irregularity in certification of special assessment did not invalidate tax. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955).
Consideration by county assessor of valuations made by others was an irregularity that did not invalidate tax. Gamboni v. County of Otoe, 159 Neb. 417, 67 N.W.2d 489 (1954).
In absence of proof to contrary, it will be presumed that taxing authorities discharged all duties imposed upon them. Adams v. Osgood, 60 Neb. 779, 84 N.W. 257 (1900).
Injunction will not lie to restrain collection of tax on ground of irregularities in levy. Wilson v. City of Auburn, 27 Neb. 435, 43 N.W. 257 (1889).
Failure to attach tax certificate is an irregularity which section intended to provide for. Wood v. Helmer, 10 Neb. 65, 4 N.W. 968 (1880).
Fact that taxes are illegal in part does not invalidate sale, and sale operates as assignment of lien. Hall v. Moore, 3 Neb. Unof. 574, 92 N.W. 294 (1902).
County assessor's assessment of mobile homes on different ledger pages from the underlying property is at most a mere irregularity and does not affect the validity of the taxes or subsequent liens on the underlying property. Phelps County v. Anderson, 2 Neb. App. 236, 508 N.W.2d 314 (1993).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1855 - Real property taxes; recovery of real estate sold; limitation of action.

77-1855.
Real property taxes; recovery of real estate sold; limitation of action.
No action for the recovery of real estate sold for the nonpayment of taxes shall be brought after five years from the execution and recording of the treasurer's deed, unless the owner is at the time of the sale a minor, a mentally incompetent person, or a convict in a Department of Correctional Services adult correctional facility in which case such action must be brought within five years after such disability is removed.
Source
Laws 1903, c. 73, § 230, p. 475;
R.S.1913, § 6558;
C.S.1922, § 6086;
C.S.1929, § 77-2038;
R.S.1943, § 77-1855;
Laws 1986, LB 1177, § 35;
Laws 1993, LB 31, § 22.
Annotations
Statute has no application where tax deed was void. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983).
Suit attacking void tax deed is not barred in five years. Sherlock v. Gillis, 108 Neb. 72, 187 N.W. 812 (1922); Opp v. Smith, 102 Neb. 152, 166 N.W. 265 (1918).
When tax deed is void, owner may maintain action to redeem within ten years after recording of deed. Lanigan v. Gilroy, 97 Neb. 754, 151 N.W. 297 (1915).
Limitation is applicable in quieting title, when lands are sold under void decree. Hill v. Chamberlain, 91 Neb. 610, 136 N.W. 999 (1912).
Deed must be valid on its face to entitle party claiming under it to benefit of this special limitation. Bendexen v. Fenton, 21 Neb. 184, 31 N.W. 685 (1887); Housel v. Boggs, 17 Neb. 94, 22 N.W. 226 (1885).
Party claiming under a tax deed and invoking the aid of special statute of limitations must have actual possession of land. Baldwin v. Merriam, 16 Neb. 199, 20 N.W. 250 (1884).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1857 - County treasurer; seal; when used.

77-1857.
County treasurer; seal; when used.
County treasurers shall have and keep an official seal, which may be either an engraved or an ink stamp seal, and which shall have included thereon the name of the county followed by the word County, the name of the state, and the words County Treasurer. Each county treasurer shall affix an impression or representation of such seal to every certificate of tax sale and tax deed made by him.
Source
Laws 1903, c. 31, § 1, p. 280;
R.S.1913, § 6571;
C.S.1922, § 6099;
C.S.1929, § 77-2051;
R.S.1943, § 77-1857;
Laws 1953, c. 280, § 1, p. 911;
Laws 1971, LB 653, § 9.
Annotations
Section 77-1839 and this section 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).
Omission from tax sale certificate of treasurer's seal is an irregularity and does not render tax sale certificate void or unenforceable. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1858 - Real property taxes; powers of sale; special assessments included; exception.

77-1858.
Real property taxes; powers of sale; special assessments included; exception.
Wherever power is now given by the revenue laws of this state to the county treasurer of any county in this state to sell real estate, on which the taxes have not been paid as provided by law, it shall include the power to sell the real estate for (1) all the taxes and special assessments, except special assessments levied by a sanitary and improvement district organized under sections 31-727 to 31-762, levied or hereafter levied by any county, municipality, drainage district, or other political subdivision of the state and (2) all special assessments levied or hereafter levied by any sanitary and improvement district if such sale is requested by such sanitary and improvement district which levied the special assessment. All provisions of the revenue law now in force with reference to the collection of taxes shall apply with equal force to all taxes and special assessments levied by such county, municipality, drainage district, or other political subdivision of the state.
Source
Laws 1915, c. 228, § 1, p. 531;
C.S.1922, § 6101;
C.S.1929, § 77-2053;
R.S.1943, § 77-1858;
Laws 1996, LB 1321, § 2.
Annotations
Under this section, county may foreclose upon special assessment lien levied by a village. County of Polk v. Wombacher, 229 Neb. 239, 426 N.W.2d 266 (1988).
Special assessments may be collected in same manner as general taxes. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955).
This section was cumulative, and did not give taxpayer right to recover interest under older statute. Caspary v. Boyd County, 114 Neb. 124, 206 N.W. 736 (1925).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1859 - Real property taxes; void tax sale; reimbursement of purchaser.

77-1859.
Real property taxes; void tax sale; reimbursement of purchaser.
Whenever, for any reason, real estate has been sold or shall hereafter be sold for the payment of any tax or special assessment levied by any county, municipality, drainage district, or other political subdivision of the state, and it shall thereafter be determined by a court of competent jurisdiction that said sale was void, it shall be the duty of said county, municipality, drainage district, or other political subdivision of the state, which levied the tax or special assessment, to hold said purchaser harmless by paying him or her the amount of principal paid by him or her at the sale, with interest thereon at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date of sale.
Source
Laws 1915, c. 228, § 2, p. 531;
C.S.1922, § 6102;
C.S.1929, § 77-2054;
R.S.1943, § 77-1859;
Laws 1981, LB 167, § 46.
Annotations
Limitation upon the right to recover money paid for void taxes under this section is the general statute of limitations, and action may be brought at any time within four years after the date that the taxes are declared void by a court of competent jurisdiction. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942).
Where tax is void because levied on exempt property, remedy of purchaser at tax sale to recover money paid is under this section. McDonald v. Masonic Temple Craft, 135 Neb. 48, 280 N.W. 275 (1938).
Liability of county to holder of tax sale certificate for refund upon taxes illegally assessed is solely statutory, and, if petition shows on its face that it is barred by statute of limitations, it will not stand against demurrer. Kennedy v. Dawes County, 130 Neb. 227, 264 N.W. 452 (1936).
Where action for refund of taxes, involved in county treasurer's tax sale certificate, is barred by the statute of limitations, plaintiff, the holder of the certificate, is not entitled to recover back from the county taxes paid by him subsequent to the treasurer's sale. Gibson v. Dawes County, 129 Neb. 706, 262 N.W. 671 (1935).
Tax sale certificate must have been adjudged invalid by court of competent jurisdiction before purchaser can claim refund from county. Farm Investment Co. v. Scotts Bluff County, 125 Neb. 582, 251 N.W. 115 (1933).
To entitle tax certificate purchaser to refund, it must appear that land was sold for taxes when no tax was due, or in consequence of error in describing land, or it must have been determined by court that sale was void. Speidel v. Scotts Bluff County, 125 Neb. 431, 250 N.W. 555 (1933).
All rights possessed under prior statutes were reserved. Caspary v. Boyd County, 114 Neb. 124, 206 N.W. 736 (1925).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1860 - Foreclosure by counties prior to 1903; decrees validated.

77-1860.
Foreclosure by counties prior to 1903; decrees validated.
All judgments, orders, decrees and findings made prior to July 28, 1903, by any district court in the State of Nebraska, in any action wherein any county in the state prosecuted actions to foreclose tax liens and sell lots or lands in Nebraska for the taxes levied thereon and delinquent, without having first purchased a tax certificate from the county treasurer, but on the contrary were based solely on the taxes assessed and delinquent, and purported to have been bought for the county in its own behalf, and as trustee for the State of Nebraska and the several municipalities interested in such taxes, and all sheriff's deeds made in said proceedings, are legalized and made valid, to the same extent and purpose as though the statute had specifically authorized such foreclosures without the purchase of a treasurer's tax certificate.
Source
Laws 1903, c. 77, § 1, p. 521;
R.S.1913, § 6572;
C.S.1922, § 6100;
C.S.1929, § 77-2052;
R.S.1943, § 77-1860.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1861 - Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.

77-1861.
Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.
It is declared to be the intent and purpose of sections 77-203, and 77-1861 to 77-1863 to vitalize Article VIII, section 4, of the Constitution of Nebraska, and to invoke and exercise the powers conferred upon the Legislature of Nebraska, thereby.
Source
Laws 1959, c. 354, § 1, p. 1249.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1862 - Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.

77-1862.
Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.
(1) Any and all taxes and special assessments, together with interest, penalty, and costs, levied upon any real property, and any lien created thereby in this state and due to this state or to any county or other political subdivision thereof, becoming delinquent in the calendar year 1943 or any prior year, are hereby released and extinguished forever.
(2) Any and all taxes and special assessments, together with interest, penalty, and costs, levied upon any real property, except mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land, and any lien created thereby in this state and due to this state or to any county or other political subdivision thereof, becoming delinquent in the calendar year 1944, or any subsequent year, are hereby released and extinguished forever upon the expiration of fifteen years after the date upon which the tax or special assessment became or shall become delinquent.
Source
Laws 1959, c. 354, § 2, p. 1249;
Laws 2000, LB 968, § 71.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1863 - Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.

77-1863.
Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.
Any county officer or other person who is required to certify to public records shall not be required to certify to any taxes or special assessments, penalty and costs, which have been released and extinguished in accordance with the provisions of section 77-1861 and 77-1862.
Source
Laws 1959, c. 354, § 3, p. 1249.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1901 - Tax liens; delinquency; order of county board directing foreclosure.

77-1901.
Tax liens; delinquency; order of county board directing foreclosure.
Counties shall have a lien upon real estate within their boundaries for all taxes due thereon to the state, any governmental subdivision of the state, any municipal corporation, and any drainage or irrigation district. After any parcel of real estate has been offered for sale and not sold for want of bidders, the county board shall make and enter an order directing the county attorney to foreclose the lien for all taxes then delinquent, excluding any lien on real estate for special assessments levied by any sanitary and improvement district which special assessments have not been previously offered for sale by the county treasurer, in the same manner and with like effect as in the foreclosure of real estate mortgages, except as otherwise specifically provided by sections 77-1903 to 77-1917.
Source
Laws 1943, c. 176, § 1, p. 614;
R.S.1943, § 77-1901;
Laws 1965, c. 496, § 1, p. 1584;
Laws 1979, LB 84, § 4;
Laws 1996, LB 1321, § 3;
Laws 2011, LB423, § 1.
Annotations
Sheriff's deeds are specially covered by this statute and, unlike the provisions for tax certificates, there is no section establishing a presumption regarding service, as is true in the case of a treasurer's deed. Brown v. Glebe, 213 Neb. 318, 328 N.W.2d 786 (1983).
Procedure for foreclosure of tax liens, except as otherwise provided by tax foreclosure act, is the same as in the foreclosure of real estate mortgages. Madison County v. School Dist. No. 2, 148 Neb. 218, 27 N.W.2d 172 (1947).
In the foreclosure of tax lien, final confirmation of sale cannot be had until two years shall have expired from date of sale. County of Douglas v. Christensen, 144 Neb. 899, 15 N.W.2d 53 (1944).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1903 - Foreclosure proceedings; confirmation of sale.

77-1903.
Foreclosure proceedings; confirmation of sale.
The foreclosure proceedings, provided by sections 77-1901 and 77-1902, shall be conducted as nearly as possible in the same manner, except in the following particulars: (1) In the foreclosure of a tax lien, as provided by section 77-1901, final confirmation of sale cannot be had until two years have expired from the date of the sale held by the sheriff in the foreclosure proceedings; or (2) in the foreclosure of a tax sale certificate or tax deed, as provided in section 77-1902, final confirmation of sale may be had immediately after the sheriff's sale.
Source
Laws 1943, c. 176, § 3, p. 615;
R.S.1943, § 77-1903.
Annotations
Confirmation cannot be had until expiration of two-year period, unless right to redeem is waived by owner or all persons having a legal interest in the land. County of Douglas v. Christensen, 144 Neb. 899, 15 N.W.2d 53 (1944).