Opinion ID: 1833099
Heading Depth: 1
Heading Rank: 8

Heading: does ottaco's tax deed, as it relates to sigma, only represent lien for taxes, interest, attorney fees, and costs?

Text: Sigma first contends that Ottaco's tax deed merely represented a lien on the property. Section 77-1837 provides that during the 6 months after the expiration of 3 years from the date of the tax sale, the treasurer shall, upon the production of the tax sale certificate, execute and deliver to the purchaser or his or her heirs or assigns a deed of conveyance for the real property de scribed in the tax certificate if the property has not been redeemed. Conveyance has been defined by Black's Law Dictionary [10] as [t]he voluntary transfer of a right or of property, as well as [t]he transfer of an interest in real property from one living person to another, by means of an instrument such as a deed. Considering what we described in Strunk v. Chromy-Strunk [11] as the well-understood legal meaning of the term 'convey, it is clear that a tax deed conveys title to the property in question, and not merely a lien interest in the property. We, therefore, conclude that the tax deed conveyed title to Ottaco and not merely a lien interest in the property.