2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1837 - Real property taxes; issuance of treasurer's tax deed; when.
(1) At any time within six months after the expiration of three years after the date of sale of any real estate for taxes or special assessments, if such real estate has not been redeemed, the county treasurer, on application, on production of the certificate of purchase, and upon compliance with the provisions of sections 77-1801 to 77-1863, shall execute and deliver a deed of conveyance for the real estate described in such certificate as provided in this section. The failure of the county treasurer to issue the deed of conveyance if requested within the timeframe provided in this section shall not impair the validity of such deed if there has otherwise been compliance with the provisions of sections 77-1801 to 77-1863.
(2) If the tax deed is for owner-occupied real property, the county treasurer shall not execute and deliver the tax deed for forty-five days after the time specified in subsection (1) of this section until the right of redemption expires. If the real property is not owner-occupied real property or if forty-five days have passed since the time specified in subsection (1) of this section for owner-occupied real property and the right of redemption has expired, the county treasurer shall execute and deliver the tax deed previously executed to the purchaser or his or her heirs or assigns.
- Laws 1903, c. 73, § 217, p. 468;
R.S.1913, § 6545;
C.S.1922, § 6073;
C.S.1929, § 77-2025;
R.S.1943, § 77-1837;
Laws 1975, LB 78, § 1;
Laws 1987, LB 215, § 2;
Laws 2001, LB 118, § 1;
Laws 2012, LB370, § 9.
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