2013 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1834 - Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication.
77-1834. Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication.
If the person in whose name the title to the real property appears of record in the office of the register of deeds in the county or if the encumbrancer in whose name an encumbrance on the real property appears of record in the office of the register of deeds in the county cannot, upon diligent inquiry, be found, the purchaser or his or her assignee shall publish the notice in some newspaper published in the county and having a general circulation in the county or, if no newspaper is printed in the county, then in a newspaper published in this state nearest to the county in which the real property is situated.
Source
- Laws 1903, c. 73, § 215, p. 467;
R.S.1913, § 6543;
C.S.1922, § 6071;
C.S.1929, § 77-2023;
R.S.1943, § 77-1834;
Laws 1992, LB 1063, § 160;
Laws 1992, Second Spec. Sess., LB 1, § 133;
Laws 2003, LB 319, § 3;
Laws 2008, LB893, § 1;
Laws 2012, LB370, § 7.
Annotations
Disputed question of fact was raised as to occupancy of premises upon which notice could be given under this section. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959).
Notice published is sufficient if it imparts all of the information which the holder of tax sale certificate is required to disclose. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946).
Provisions are mandatory, and are strictly construed. Brokaw v. Cottrell, 114 Neb. 858, 211 N.W. 184 (1926).
Publication of notice is not required unless there is no person in actual occupancy of land, and the person in whose name the title to the land appears cannot, upon diligent inquiry, be found in county. Sanford v. Scott, 105 Neb. 479, 181 N.W. 148 (1920).
Owner, in order to redeem from void tax deed, must pay the taxes, interest, penalties and costs, and also value of permanent improvements placed on land. Herman v. Barth, 85 Neb. 722, 124 N.W. 135 (1910); Humphrey v. Hays, 85 Neb. 239, 122 N.W. 987 (1909).
Giving of notice is not essential when purchaser proceeds in equity to foreclose lien. Carman v. Harris, 61 Neb. 635, 85 N.W. 848 (1901).
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