2006 Nebraska Revised Statutes - § 77-1831 — Real property taxes; issuance of treasurer\'s tax deed; notice given by purchaser.

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

No purchaser at any sale for taxes or his or her assignees shall be entitled to a deed from the treasurer for the real property so purchased unless such purchaser or assignee, at least three months before applying for the deed, serves or causes to be served a notice stating when such purchaser purchased the real property, the description thereof, in whose name assessed, for what year taxed or specially assessed, and that after the expiration of three months from the date of service of such notice the deed will be applied for.

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

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).

~Reissue Revised Statutes of Nebraska