2013 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1824.01 - Real property taxes; owner-occupied real property, defined; determination by purchaser; affidavit.
77-1824.01. Real property taxes; owner-occupied real property, defined; determination by purchaser; affidavit.
(1) For purposes of sections 77-1801 to 77-1863, owner-occupied real property means real property that is actually occupied by the record owner of the real property, the surviving spouse of the record owner, or a minor child of the record owner on the date of the notice of the application for the tax deed.
(2) The determination of owner-occupied real property shall be made solely by the purchaser. The purchaser's determination shall be proved by affidavit at the time of the application and shall be accepted as true and correct by the county treasurer for his or her determination of statutory compliance with sections 77-1801 to 77-1863. Any person swearing falsely in the affidavit shall be guilty of perjury and upon conviction thereof shall be punished as provided by section 28-915.
Source
- Laws 2012, LB370, § 2;
Laws 2013, LB341, § 9.
Operative Date: January 1, 2015
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