2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1831 - Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents.

(1) No purchaser at any sale for taxes or his or her assignees shall be entitled to a tax deed from the county treasurer for the real property so purchased unless such purchaser or assignee, at least three months before applying for the tax deed, serves or causes to be served a notice that, after the expiration of at least three months from the date of service of such notice, the tax deed will be applied for.

The notice shall include:

(a) The following statement in sixteen-point type: UNLESS YOU ACT YOU WILL LOSE THIS PROPERTY;

(b) The date when the purchaser purchased the real property sold by the county for taxes;

(c) The description of the real property;

(d) In whose name the real property was assessed;

(e) The amount of taxes represented by the tax sale certificate, the year the taxes were levied or assessed, and any subsequent taxes paid and interest accrued as of the date the notice is signed by the purchaser; and

(f) The following statements:

(i) That the issuance of a tax deed is subject to the right of redemption under sections 77-1824 to 77-1830;

(ii) The right of redemption requires payment to the county treasurer, for the use of such purchaser, or his or her heirs or assigns, the amount of taxes represented by the tax sale certificate for the year the taxes were levied or assessed and any subsequent taxes paid and interest accrued as of the date payment is made to the county treasurer. In addition, if the real property is owner-occupied real property and the redemption occurs after the day the purchaser files an application for a tax deed, a redemption fee equal to twenty percent of all other amounts due must be paid; and

(iii) The right of redemption expires at the close of business forty-five days after the date of application for the tax deed for owner-occupied real property or at the close of business on the day the purchaser files an application for a tax deed with the county treasurer for all other real property.

(2) In addition to the notice required under subsection (1) of this section, no purchaser of owner-occupied real property at any sale for taxes or his or her assignees shall be entitled to a tax deed from the county treasurer for the real property so purchased unless such purchaser or assignee, upon application for the deed, serves or causes to be served a notice that, after the expiration of forty-five days after the date of application for the tax deed, the tax deed will be executed and delivered by the county treasurer unless the owner redeems the real property.

The notice shall include:

(a) The date when the purchaser purchased the real property sold by the county for taxes;

(b) The description of the real property;

(c) In whose name the real property was assessed;

(d) The amount of taxes represented by the tax sale certificate, the year the taxes were levied or assessed, and any subsequent taxes paid and interest accrued as of the date the notice is signed by the purchaser plus the amount of the redemption fee; and

(e) The following statements:

(i) That the issuance of a tax deed is subject to the right of redemption under sections 77-1824 to 77-1830;

(ii) The right of redemption requires payment to the county treasurer, for the use of such purchaser, or his or her heirs or assigns, the amount of taxes represented by the tax sale certificate for the year the taxes were levied or assessed and any subsequent taxes paid and interest accrued as of the date payment is made to the county treasurer. In addition, if the real property is owner-occupied real estate and the redemption occurs after the day the purchaser files an application for a tax deed, a redemption fee equal to twenty percent of all other amounts due must be paid; and

(iii) The right of redemption expires forty-five days after the date of application for the tax deed for owner-occupied real property.