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2020 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-1827 Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.

Universal Citation: NE Code § 77-1827 (2020)
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77-1827. Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.

The real property of persons with an intellectual disability or a mental disorder so sold, or any interest they may have in real property sold for taxes, may be redeemed at any time within five years after such sale.

Source

  • Laws 1903, c. 73, § 212, p. 466;
  • Laws 1905, c. 114, § 1, p. 518;
  • R.S.1913, § 6540;
  • C.S.1922, § 6068;
  • Laws 1923, c. 105, § 1, p. 261;
  • Laws 1925, c. 168, § 1, p. 441;
  • C.S.1929, § 77-2020;
  • Laws 1933, c. 136, § 8, p. 520;
  • Laws 1937, c. 167, § 28, p. 658;
  • Laws 1939, c. 98, § 28, p. 445;
  • Laws 1941, c. 157, § 28, p. 629;
  • C.S.Supp.,1941, § 77-2020;
  • R.S.1943, § 77-1827;
  • Laws 1986, LB 1177, § 34;
  • Laws 1992, LB 1063, § 154;
  • Laws 1992, Second Spec. Sess., LB 1, § 127;
  • Laws 2013, LB23, § 42.

Annotations

  • A person with a "mental disorder" under this section is one who suffers from a condition of mental derangement which actually prevents the sufferer from understanding his or her legal rights or from instituting legal action, and a mental disorder within the meaning of this section is an incapacity which disqualifies one from acting for the protection of one's rights. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018).

  • This section extends the redemption period for a mental disorder only if the owner had a mental disorder at the time of the property's sale. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018).

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