2013 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1831 - Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents.

77-1831. Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents.

Except as otherwise provided in this section, 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 notice that states, after the expiration of at least three months from the date of service of such notice, the tax deed will be applied for. In the case of owner-occupied property, 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 and forty-five days before applying for the tax deed, serves or causes to be served a notice that states, after the expiration of at least three months and forty-five days from the date of service of such notice, the tax deed will be applied for.

The notice shall include:

(1) The following statement in sixteen-point type: UNLESS YOU ACT YOU WILL LOSE THIS PROPERTY;

(2) The date when the purchaser purchased the real property sold by the county for taxes;

(3) The description of the real property;

(4) In whose name the real property was assessed;

(5) The amount of taxes represented by the tax sale certificate, the year the taxes were levied or assessed, and a statement that subsequent taxes may have been paid and interest may have accrued as of the date the notice is signed by the purchaser; and

(6) The following statements:

(a) That the issuance of a tax deed is subject to the right of redemption under sections 77-1824 to 77-1830;

(b) The right of redemption requires payment to the county treasurer, for the use of such purchaser, or his or her heirs or assigns, the amount of taxes represented by the tax sale certificate for the year the taxes were levied or assessed and any subsequent taxes paid and interest accrued as of the date payment is made to the county treasurer; and

(c) Except as provided for 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, right of redemption expires at the close of business on the date of application for the tax deed, and a deed may be applied for after the expiration of three months from the date of service of this notice. For 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, a deed may be applied for after the expiration of three months and forty-five days after the service of this notice.

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, § 77-1831;
Laws 1992, LB 1063, § 157;
Laws 1992, Second Spec. Sess., LB 1, § 130;
Laws 2012, LB370, § 4;
Laws 2013, LB341, § 12.
Operative Date: January 1, 2015

Annotations

Once a purchaser has shown proof of notice as provided by statute and requested a deed within 6 months after the expiration of 3 years from the date of sale, the purchaser has done all that is required under chapter 77, article 18, to acquire a treasurer's tax deed. Ottaco, Inc. v. McHugh, 263 Neb. 489, 640 N.W.2d 662 (2002).

No notice is required under this statute if purchaser elects to foreclose on the land pursuant to sections 77-1901 to 77-1941 rather than obtain a treasurer's deed. Bish v. Fletcher, 219 Neb. 863, 366 N.W.2d 778 (1985).

Notice to parties in actual occupancy or possession is required for the issuance of tax deed. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959).

All information required by this section is jurisdictional and must be contained in the notice to redeem. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946); Thomsen v. Dickey, 42 Neb. 314, 60 N.W. 558 (1894).

Provisions of statute must be strictly complied with, and are mandatory. Brokaw v. Cottrell, 114 Neb. 858, 211 N.W. 184 (1926); Howell v. Jordan, 94 Neb. 264, 143 N.W. 217 (1913); Henze v. Mitchell, 93 Neb. 278, 140 N.W. 149 (1913).

Rights of parties in all respects are to be determined under law in force when party purchased land at tax sale, and tax deed should be issued in accordance with law in force when tax sale certificate was issued and not by law enacted subsequently. Wells v. Bloom, 96 Neb. 430, 147 N.W. 1112 (1914); Whiffin v. Higgenbotham, 80 Neb. 468, 114 N.W. 599 (1908).

Notice of time when redemption will expire must be given by purchaser or assignee before time expires. Hendrix v. Boggs, 15 Neb. 469, 20 N.W. 28 (1884).