2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1842 - Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments.

77-1842.
Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments.
Deeds made by the county treasurer shall be presumptive evidence in all courts of this state, in all controversies and suits in relation to the rights of the purchaser and his or her heirs or assigns to the real property thereby conveyed, of the following facts: (1) That the real property conveyed was subject to taxation for the year or years stated in the deed; (2) that the taxes were not paid at any time before the sale; (3) that the real property conveyed had not been redeemed from the sale at the date of the deed; (4) that the property had been listed and assessed; (5) that the taxes were levied according to law; (6) that the property was sold for taxes as stated in the deed; (7) that the notice had been served or due publication made as required in sections 77-1831 to 77-1835 before the time of redemption had expired; (8) that the manner in which the listing, assessment, levy, and sale were conducted was in all respects as the law directed; (9) that the grantee named in the deed was the purchaser or his or her assignee; and (10) that all the prerequisites of the law were complied with by all the officers who had or whose duty it was to have had any part or action in any transaction relating to or affecting the title conveyed or purporting to be conveyed by the deed, from the listing and valuation of the property up to the execution of the deed, both inclusive, and that all things whatsoever required by law to make a good and valid sale and to vest the title in the purchaser, 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, were done.
Source
Laws 1903, c. 73, § 220, p. 470;
R.S.1913, § 6548;
C.S.1922, § 6076;
C.S.1929, § 77-2028;
R.S.1943, § 77-1842;
Laws 1992, LB 1063, § 162;
Laws 1992, Second Spec. Sess., LB 1, § 135;
Laws 2015, LB277, § 2.
Annotations
Burden of proof rests on party seeking to quiet title against tax deed claimed to be void. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959).
Presumption is not conclusive and may be rebutted, but burden rests upon party attacking deed to show some jurisdictional defect. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946).
Tax deed is not conclusive of matters as to which this section makes it presumptive evidence only. Tate v. Biggs, 89 Neb. 195, 130 N.W. 1053 (1911).
Deed is only prima facie evidence of regularity. Failure to comply with requirements of the law may be shown, notwithstanding the presumption. Equitable Land Co. v. Willis, 86 Neb. 200, 125 N.W. 512 (1910).
Title acquired under tax sale is a new title, free from encumbrances connected with prior title. Topliff v. Richardson, 76 Neb. 114, 107 N.W. 114 (1906).
Possession under a void tax deed is under color of title and is adverse. McPherson v. McPherson, 75 Neb. 830, 106 N.W. 991 (1906).
Issuance of tax deed raises presumption that taxes have been regularly levied and assessed. Wales v. Warren, 66 Neb. 455, 92 N.W. 590 (1902); Darr v. Berquist, 63 Neb. 713, 89 N.W. 256 (1902).
One taking possession of land, claiming it under tax deed, is not a trespasser. Gaster v. Welna, 23 Neb. 564, 37 N.W. 456 (1888).
A tax deed is not a lien or encumbrance, within meaning of appraisement statute, and party claiming under it holds adversely. Sessions and Curson v. Irwin, 8 Neb. 5 (1878).