2009 Nebraska Code
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, and the notice and affidavit shall be filed and preserved in the office of the county treasurer. The certified mail return receipt shall be filed with and accompany the return of service. For each service of such notice, a fee of one dollar shall be allowed. The amount of such fees shall be noted by the treasurer in the sales book opposite the real property described in the notice and shall be collected by the 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.

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).