2018 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1832 Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made.

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

(1) Service of the notice provided by section 77-1831 shall be made by:

(a) Personal, residence, certified mail, or designated delivery service as described in section 25-505.01 upon every person in actual possession or occupancy of the real property who qualifies as an owner-occupant under section 77-1824.01; or

(b) Certified mail service as described in section 25-505.01 upon:

(i) The person in whose name the title to the real property appears of record who does not qualify as an owner-occupant under section 77-1824.01. The notice shall be sent to the name and address to which the property tax statement was mailed; and

(ii) Every encumbrancer of record in the office of the register of deeds of the county. The notice shall be sent to the encumbrancer's name and address appearing of record as shown in the encumbrance filed with the register of deeds.

(2) Personal or residence service shall be made by the county sheriff of the county where service is made or by a person authorized by section 25-507. The sheriff or other person serving the notice shall be entitled to the statutory fee prescribed in section 33-117. Within twenty days after the date of request for service of the notice, the person serving the notice shall (a) make proof of service to the person requesting the service and state the time and place of service including the address if applicable, the name of the person with whom the notice was left, and the method of service or (b) return the proof of service with a statement of the reason for the failure to serve. Failure to make proof of service or delay in doing so does not affect the validity of the service.

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;
• Laws 2012, LB370, § 5;
• Laws 2013, LB341, § 13;
• Laws 2017, LB217, § 7.

Annotations

• Notice to a sanitary improvement district, as titleholder to five parcels of real estate, of pending issuance of tax deeds to a holder of tax certificates on those parcels was sufficient under this section where a real estate transfer form designated the address of the district's attorney as the address where tax statements should be sent; the certificate holder sent redemption notices by certified mail, receipt requested, to that address; and the certificate holder provided affidavits of service and proof of publication to the county treasurer when applying for the tax deeds. SID No. 424 v. Tristar Mgmt., 288 Neb. 425, 850 N.W.2d 745 (2014).

• 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).