2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1818 - Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; contents; prove service of notice; administrative fee.

77-1818.
Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; contents; prove service of notice; administrative fee.
(1) The purchaser of any real property sold by the county treasurer for taxes shall be entitled to a certificate in writing, describing the real property so purchased, the sum paid, and the time when the purchaser will be entitled to a deed, which certificate shall be signed by the county treasurer in his or her official capacity and shall be presumptive evidence of the regularity of all prior proceedings. Each tax lien shall be shown on a single certificate. The purchaser acquires a perpetual lien of the tax on the real property, and if after the taxes become delinquent he or she subsequently pays any taxes levied on the property, whether levied for any year or years previous or subsequent to such sale, he or she shall have the same lien for them and may add them to the amount paid by him or her in the purchase.
(2) Upon issuance of the certificate, the purchaser shall notify, by personal service, the property owner of the real property that was sold for taxes at the address listed for such owner in the records of the county assessor. The notice shall (a) state that a certificate has been issued, (b) include a brief description of the property owner's legal rights to redeem the real property, (c) identify the real property by the street address listed in the records of the county assessor, (d) include the total amount of taxes, interest, and costs for which the property was sold and a recitation that interest and fees may accrue, and (e) include a prominent warning that failure to act may result in forfeiture of the property after three years. The purchaser shall prove such service of notice by affidavit, and such affidavit shall be filed with the application for the tax deed pursuant to section 77-1837. An administrative fee shall be allowed for any service of notice under this subsection. The administrative fee shall be equal to the greater of one hundred dollars or the actual cost incurred by the purchaser for such service of notice. The amount of such fee 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. The purchaser shall notify the county treasurer of the amount of such fee within thirty days after completion of the service of notice.
Source
Laws 1903, c. 73, § 209, p. 464;
R.S.1913, § 6537;
C.S.1922, § 6065;
C.S.1929, § 77-2017;
R.S.1943, § 77-1818;
Laws 1992, LB 1063, § 149;
Laws 1992, Second Spec. Sess., LB 1, § 122;
Laws 2013, LB341, § 5;
Laws 2023, LB727, § 53.
Operative Date: September 2, 2023
Annotations
1. Presumption of validity
2. Lien
3. Effect of sale
4. Subrogation
5. Miscellaneous
1. Presumption of validity
Holder of tax sale certificate is relieved of the necessity, in the first instance, of proving that every requirement of the statute has been followed to establish that property is subject to the lien of his certificate. City of Scottsbluff v. Kennedy, 141 Neb. 728, 4 N.W.2d 878 (1942).
Sale certificate and receipts are prima facie evidence of validity of taxes. Wales v. Warren, 66 Neb. 455, 92 N.W. 590 (1902).
Legal presumption of validity of taxes and regularity of sale is raised by sale of land for delinquent taxes. Darr v. Berquist, 63 Neb. 713, 89 N.W. 256 (1902).
Burden of showing irregularities is upon party asserting same. Darr v. Wisner, 63 Neb. 305, 88 N.W. 518 (1901).
Tax certificate is sufficient to establish prima facie existence of a lien in some amount. Merrill v. Van Camp, 1 Neb. Unof. 462, 96 N.W. 344 (1901).
2. Lien
Provisions by which taxes are declared to be a perpetual lien are for the exclusive benefit of the state and the different agencies thereof. Gibson v. Peterson, 118 Neb. 218, 224 N.W. 272 (1929); Alexander v. Shaffer, 38 Neb. 812, 57 N.W. 541 (1894).
3. Effect of sale
Purchase, by one whose duty it was to pay taxes, operates as payment only. Gibson v. Sexson, 82 Neb. 475, 118 N.W. 77 (1908).
Purchase of title by holder of certificate merges tax lien in legal title. Mead v. Brewer, 77 Neb. 400, 109 N.W. 399 (1906).
Tax lien is ordinarily extinguished by payment, but exception to rule is where holder of sale certificate pays subsequent delinquent taxes. Toy v. McHugh, 62 Neb. 820, 87 N.W. 1059 (1901).
Purchaser has lien for all legal taxes paid by him, with interest and costs. Medland v. Connell, 57 Neb. 10, 77 N.W. 437 (1898).
Rule of caveat emptor applies to purchaser at tax sale for special assessment levied by metropolitan city. Though tax is invalid, city is not required to refund. Pennock v. Douglas County, 39 Neb. 293, 58 N.W. 117 (1894).
4. Subrogation
Certificate, barred upon void levy, gives no lien on property, but payment of subsequent valid taxes by holder in good faith, entitles him to subrogation to rights of public to lien. John v. Connell, 61 Neb. 267, 85 N.W. 82 (1901).
Purchaser in good faith is entitled to subrogation to all rights of public to lien. Leavitt v. Bartholomew, 1 Neb. Unof. 756, 93 N.W. 856 (1901).
5. Miscellaneous
This section does not require treasurer's official seal to be affixed to tax sale certificate. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969).
Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).
Purchaser of tax sale certificate may pay subsequent taxes, and the amount thus paid may be added to the amount due on the certificate and included in foreclosure. County of Madison v. Walz, 144 Neb. 677, 14 N.W.2d 319 (1944).
Where sale was made at time required by law, a certificate dated three months afterwards was valid. Otoe County v. Brown, 16 Neb. 394, 20 N.W. 274 (1884).