2006 Nebraska Revised Statutes - § 77-1832 — Real property taxes; issuance of treasurer\'s tax deed; service of notice; upon whom made.

Section 77-1832
Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made.

Service of the notice provided by section 77-1831 shall be made by certified mail, return receipt requested, upon the person in whose name the title to the real property appears of record to the address where the property tax statement was mailed and upon every encumbrancer of record in the office of the register of deeds of the county. Whenever the record of a lien shows the post office address of the lienholder, notice shall be sent by certified mail, return receipt requested, to the holder of such lien at the address appearing of record.

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, § 77-1832

Laws 1987, LB 93, § 20

Laws 1992, LB 1063, § 158

Laws 1992, Second Spec. Sess., LB 1, § 131

Laws 2003, LB 319, § 1

Annotations:

Actual occupancy or possession means such occupancy or possession as would put an ordinarily prudent man on notice by observation of the premises involved. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959).

Service of notice must be made upon the person in whose name the title appears of record, and upon occupant in possession. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946).

Personal service is not necessary if owner dead. Sanford v. Scott, 105 Neb. 479, 181 N.W. 148 (1920).

Notice must be served on person in whose name assessed, and failure to serve notice or show necessity for service by publication renders subsequent proceedings void. Howell v. Jordan, 94 Neb. 264, 143 N.W. 217 (1913).

Notice to actual occupant is essential. Parsons v. Prudential R. E. Co., 86 Neb. 271, 125 N.W. 521 (1910).

Service of notice is not essential to foreclosure of lien by purchaser. Carman v. Harris, 61 Neb. 635, 85 N.W. 848 (1901); Merrill v. Ijams, 58 Neb. 706, 79 N.W. 734 (1899).

~Reissue Revised Statutes of Nebraska