77-1833. Real property taxes; issuance of treasurer's tax deed; proof of service.

336 words·~2 min read·/ne/chapter-77/77-1833

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

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 .

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).

Proof of service of notice under this section must be made by affidavit and filed with the application for a treasurer's tax deed; it cannot be cured or supplemented by evidence presented at trial. Castillo v. Libert Land Holdings 4, 316 Neb. 287, 4 N.W.3d 377 (2024).

Under this section, to provide proof of notice by another method, proof of attempted personal or residence service must be established by affidavit. Castillo v. Libert Land Holdings 4, 316 Neb. 287, 4 N.W.3d 377 (2024).

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).