2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1824 - Real property taxes; redemption from sale; when and how made.

The owner or occupant of any real property sold for taxes or any person having a lien thereupon or interest therein may redeem the same. For owner-occupied real property, the right of redemption expires forty-five days after the date of application for the tax deed, and for all other real property, the right of redemption expires when the purchaser files an application for tax deed with the county treasurer. A redemption shall not be accepted by the county treasurer, or considered valid, unless received prior to the close of business forty-five days after the date of application for the tax deed for owner-occupied real property or prior to the close of business on the day the application for the tax deed is received by the county treasurer for other real property. Redemption shall be accomplished by paying the county treasurer for the use of such purchaser or his or her heirs or assigns the sum mentioned in his or her certificate, with interest thereon at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date of purchase to date of redemption, together with all other taxes subsequently paid, whether for any year or years previous or subsequent to the sale, and interest thereon at the same rate from date of such payment to date of redemption. In addition, if owner-occupied real property is redeemed after the day the purchaser files an application for a tax deed, the owner shall pay a redemption fee equal to twenty percent of all other amounts due.