Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-1824 Real property taxes; redemption from sale; when and how made.
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The owner or occupant of any real property sold for taxes or any person having a lien thereupon or interest therein may redeem the same. The right of redemption expires when the purchaser files an application for tax deed with the county treasurer. A redemption shall not be accep…
Repealed. Laws 2019, LB463, § 10.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1825 Real property taxes; redemption from sale; entry on record; notice to and payment of redemption money to certificate holder.
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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. The county treasurer shall send written notice of redemption to the holder of the county treasurer's certificate of tax s…
Neb. Rev. Stat. § 77-1826 Real property taxes; redemption from sale; minors; time permitted.
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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.
Neb. Rev. Stat. § 77-1827 Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.
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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.
Neb. Rev. Stat. § 77-1828 Real property taxes; redemption from sale; for whom made; reimbursement.
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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.
Neb. Rev. Stat. § 77-1829 Real property taxes; redemption from sale; extension of time by second sale.
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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 t…
Neb. Rev. Stat. § 77-1830 Real property taxes; redemption from sale; part interest in land; how made.
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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 r…
Neb. Rev. Stat. § 77-1831 Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents.
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No purchaser at any sale for taxes or his or her assignees shall be entitled to a tax deed from the county treasurer for the real property so purchased unless such purchaser or assignee, at least three months before applying for the tax deed, serves or causes to be served a notic…
Neb. Rev. Stat. § 77-1832 Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made.
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(1) Service of the notice provided by section 77-1831 shall be made by: (a) Personal or residence service as described in section 25-505.01 upon a person in actual possession or occupancy of the real property and upon the person in whose name the title to the real property appear…
Neb. Rev. Stat. § 77-1833 Real property taxes; issuance of treasurer's tax deed; proof of service.
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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 per…
Neb. Rev. Stat. § 77-1834 Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication.
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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 …
Neb. Rev. Stat. § 77-1835 Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.
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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 …
Neb. Rev. Stat. § 77-1836 Real property taxes; issuance of treasurer's tax deed; fee.
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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 authori…
Neb. Rev. Stat. § 77-1837 Real property taxes; issuance of treasurer's tax deed; when; proceed by foreclosure; when; vacant and abandoned real estate.
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(1) The purchaser of real estate sold for taxes or his or her assignee may apply to the county treasurer for a tax deed for the real estate described in such purchaser's or assignee's tax sale certificate if such real estate has not been redeemed and if the requirements of subsec…
Neb. Rev. Stat. § 77-1837.01 Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.
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(1) Except as otherwise provided in subsections (2) through (4) 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 i…
Neb. Rev. Stat. § 77-1838 Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments; pay surplus to previous owner.
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(1) The deed made by the county treasurer shall be under the official seal of office and acknowledged by the county treasurer before some officer authorized to take the acknowledgment of deeds. When so executed and acknowledged, it shall be recorded in the same manner as other co…
Neb. Rev. Stat. § 77-1839 Real property taxes; issuance of tax deed by county treasurer; form.
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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 r…
Neb. Rev. Stat. § 77-1840 Real property taxes; issuance of treasurer's tax deed; recording of proceedings.
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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.
Neb. Rev. Stat. § 77-1841 Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure.
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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 an…
Neb. Rev. Stat. § 77-1842 Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments.
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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…
Neb. Rev. Stat. § 77-1843 Real property taxes; treasurer's tax deed; proof required to defeat tax title.
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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 s…
Neb. Rev. Stat. § 77-1844 Real property taxes; treasurer's tax deed; condition required to question title.
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No person shall be permitted to question the title acquired by a treasurer's deed without first showing that he, or the person under whom he claims title, had title to the property at the time of the sale, or that the title was obtained from the United States or this state after …
Neb. Rev. Stat. § 77-1845 Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect.
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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.
Neb. Rev. Stat. § 77-1846 Real property taxes; treasurer's tax deed; effect of fraud.
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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.
Neb. Rev. Stat. § 77-1847 Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers.
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When by mistake or wrongful act of the treasurer or other officer real property has been sold on which no tax was due at the time or whenever real property is sold in consequence of error in describing such real property in the tax receipt, the county shall hold the purchaser har…
Neb. Rev. Stat. § 77-1848 Sale of school real property for taxes; interest acquired by purchaser.
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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 …
Neb. Rev. Stat. § 77-1849 Real property taxes; erroneous sale; refund of purchase money.
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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 whic…
Neb. Rev. Stat. § 77-1850 Real property taxes; treasurer's tax deed; effect of acts of de facto officers.
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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 valid…
Neb. Rev. Stat. § 77-1851 Real property taxes; assessed in wrong name; effect.
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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.
Neb. Rev. Stat. § 77-1852 Real property taxes; books and records; certified copies; presumptive evidence.
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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.
Neb. Rev. Stat. § 77-1853 Real property taxes; irregularities; effect.
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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 agains…
Neb. Rev. Stat. § 77-1854 Real property taxes; irregularities enumerated.
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The following defects, omissions and circumstances occurring in the assessment of any property for taxation, or in the levy of taxes, or elsewhere in the course of the proceedings from and including the assessment and to and including the execution and delivery of the deed of the…
Neb. Rev. Stat. § 77-1855 Real property taxes; recovery of real estate sold; limitation of action.
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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 …
Neb. Rev. Stat. § 77-1856 Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales.
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If the owner of any tax sale certificate fails or neglects to demand a deed thereon or to commence an action for the foreclosure of the same within the time specified in subdivision (1)(b) of section 77-1837 or subdivision (2)(b) of section 77-1902, such tax sale certificate shal…
Neb. Rev. Stat. § 77-1857 County treasurer; seal; when used.
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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 sha…
Neb. Rev. Stat. § 77-1858 Real property taxes; powers of sale; special assessments included; exception.
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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 as…
Neb. Rev. Stat. § 77-1859 Real property taxes; void tax sale; reimbursement of purchaser.
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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 …
Neb. Rev. Stat. § 77-1860 Foreclosure by counties prior to 1903; decrees validated.
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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 del…
Neb. Rev. Stat. § 77-1861 Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.
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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.
Neb. Rev. Stat. § 77-1862 Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.
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(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 …
Neb. Rev. Stat. § 77-1863 Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.
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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.
Neb. Rev. Stat. § 77-1901 Tax liens; delinquency; order of county board directing foreclosure.
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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…
Neb. Rev. Stat. § 77-1902 Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period; vacant and abandoned real estate.
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(1) When land has been sold for delinquent taxes and a tax sale certificate or tax deed has been issued, the holder of such tax sale certificate or tax deed may, instead of demanding a deed or, if a deed has been issued, by surrendering the same in court, proceed in the district …
Neb. Rev. Stat. § 77-1903 Foreclosure proceedings; confirmation of sale.
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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 …
Neb. Rev. Stat. § 77-1904 Foreclosure proceedings; designation of property.
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In all foreclosure proceedings, including in the complaint, it is sufficient to designate the township, range, section, or part of section and the number and description of any lot or block by initial letters, abbreviations, and figures. In describing improvements on leased land …
Repealed. Laws 2002, LB 876, § 92.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1906 Foreclosure proceedings; unknown owners; real property as defendant.
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The plaintiff may also, if desired, include as or make the real property described in the complaint a defendant and, if the owners of any such real property are unknown and cannot be found, may proceed against the real property itself, but in such case the service shall be as in …
Repealed. Laws 2002, LB 876, § 92.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1908 Foreclosure proceedings; presumptive evidence.
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The tax sale certificate or tax deed, in foreclosure proceedings under section 77-1902, or a certificate of the county treasurer, as to the amount of unpaid delinquent taxes in foreclosure proceedings under section 77-1901, shall be presumptive evidence of all facts necessary to …