2019 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1833 Real property taxes; issuance of treasurer's tax deed; proof of service; fees.

Universal Citation: NE Code § 77-1833 (2019)

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. The purchaser or assignee shall also affirm in the affidavit that a title search was conducted by a registered abstracter to determine those persons entitled to notice pursuant to such section. If personal or residence service is used, the receipt or returns provided by the person authorized in subsection (2) of section 77-1832 to carry out such service shall be filed with and accompany the affidavit. If certified mail or designated delivery service is used, the certified mail return receipt or a copy of the signed delivery receipt shall be filed with and accompany the affidavit. The affidavit, a copy of the notice, and a copy of such title search shall be filed with the application for the tax deed pursuant to section 77-1837. For each service of such notice, a fee of one dollar shall be allowed. The amount of such fees shall be noted by the county treasurer in the record opposite the real property described in the notice and shall be collected by the county 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;
  • Laws 2012, LB370, § 6;
  • Laws 2013, LB341, § 14;
  • Laws 2017, LB217, § 8;
  • Laws 2019, LB463, § 4.
  • Effective Date: September 1, 2019

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).

Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.