77-1831. Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents.

903 words·~4 min read·/ne/chapter-77/77-1831

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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 states, 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:

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

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

(3)The description of the real property;

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

(5)The amount of taxes represented by the tax sale certificate, the year the taxes were levied or assessed, and a statement that subsequent taxes may have been paid and interest and fees may have accrued as of the date the notice is signed by the purchaser; and

(6)The following statements:

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

(b)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; and

(c)The right of redemption expires at the close of business on the date of application for the tax deed, and a deed may be applied for after the expiration of three months from the date of service of this notice.

1. Notice, requirements

2. Miscellaneous

1. Notice, requirements

A strict compliance by the tax sale purchaser with the statutes, not only as to the service of the notice, but also as to the proof of such service, must be reflected by the record before the county treasurer is clothed with authority to issue a tax deed. Castillo v. Libert Land Holdings 4, 316 Neb. 287, 4 N.W.3d 377 (2024).

Under this section and sections 77-1832 and 77-1834, the Legislature intended that notice of intent to apply for a treasurer's tax deed be given by personal or residence service both upon a person in actual possession or occupancy of the real property and upon the person in whose name the title to the real property appears of record who can be found in this state. Castillo v. Libert Land Holdings 4, 316 Neb. 287, 4 N.W.3d 377 (2024).

The notice period of 3 months before a tax certificate purchaser could apply for a tax deed was adequate and did not violate the property owner's procedural due process rights under U.S. Const. amend. XIV or Neb. Const. art. I, sec. 3. Continental Resources v. Fair, 311 Neb. 184, 971 N.W.2d 313 (2022).

This section does not contain language requiring the party applying for the tax deed to be included in the notice. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020).

A misstatement in the statutory notice of the expiration of the time of redemption renders the tax deed invalid. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020).

A tax deed holder's misstatement of the time available for the redemption provided in a notice rendered the tax deed invalid, regardless of whether the record owner relied on the misstatement. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020).

Once a purchaser has shown proof of notice as provided by statute and requested a deed within 6 months after the expiration of 3 years from the date of sale, the purchaser has done all that is required under chapter 77, article 18, to acquire a treasurer's tax deed. Ottaco, Inc. v. McHugh, 263 Neb. 489, 640 N.W.2d 662 (2002).

No notice is required under this statute if purchaser elects to foreclose on the land pursuant to sections 77-1901 to 77-1941 rather than obtain a treasurer's deed. Bish v. Fletcher, 219 Neb. 863, 366 N.W.2d 778 (1985).

Notice to parties in actual occupancy or possession is required for the issuance of tax deed. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959).

All information required by this section is jurisdictional and must be contained in the notice to redeem. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946); Thomsen v. Dickey, 42 Neb. 314, 60 N.W. 558 (1894).

Notice of time when redemption will expire must be given by purchaser or assignee before time expires. Hendrix v. Boggs, 15 Neb. 469, 20 N.W. 28 (1884).

2. Miscellaneous

Provisions of statute must be strictly complied with, and are mandatory. Brokaw v. Cottrell, 114 Neb. 858, 211 N.W. 184 (1926); Howell v. Jordan, 94 Neb. 264, 143 N.W. 217 (1913); Henze v. Mitchell, 93 Neb. 278, 140 N.W. 149 (1913).

Rights of parties in all respects are to be determined under law in force when party purchased land at tax sale, and tax deed should be issued in accordance with law in force when tax sale certificate was issued and not by law enacted subsequently. Wells v. Bloom, 96 Neb. 430, 147 N.W. 1112 (1914); Whiffin v. Higgenbotham, 80 Neb. 468, 114 N.W. 599 (1908).