2006 Nebraska Revised Statutes - § 77-1833 — Real property taxes; issuance of treasurer\'s tax deed; proof of service; fees.

Section 77-1833
Real property taxes; issuance of treasurer's tax deed; proof of service; fees.

The service of notice provided by section 77-1832 shall be proved by affidavit, and the notice and affidavit shall be filed and preserved in the office of the county treasurer. The certified mail return receipt shall be filed with and accompany the return of service. For each service of such notice, a fee of one dollar shall be allowed. The amount of such fees shall be noted by the treasurer in the sales book opposite the real property described in the notice and shall be collected by the treasurer in case of redemption for the benefit of the holder of the certificate.

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, § 77-1833

Laws 1969, c. 645, § 9, p. 2561

Laws 1992, LB 1063, § 159

Laws 1992, Second Spec. Sess., LB 1, § 132

Laws 2003, LB 319, § 2

Annotations:

Deed issued, without affidavit showing service of notice to redeem first filed with treasurer, is void. Peck v. Garfield County, 88 Neb. 635, 130 N.W. 258 (1911).

Owner is not liable for expenses and costs in serving notice, when sale was illegal. Covell & Ransom v. Young, 11 Neb. 510, 9 N.W. 694 (1881).

~Reissue Revised Statutes of Nebraska