77-1839. Real property taxes; issuance of tax deed by county treasurer; form.

395 words·~2 min read·/ne/chapter-77/77-1839

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

The conveyance provided by section 77-1838 shall be substantially in the following form:

Whereas, at a .............. sale of real estate for the nonpayment of taxes, made in the county of ............. on the ......... day of .............. A.D. 20...., the following described real estate situated in such county: (here describe real estate conveyed) was sold to .............. for the delinquent taxes of the year ........ and, Whereas, the same not having been redeemed from such sale, and it appearing that the holder of the certificate of purchase of such real estate has complied with the laws of the State of Nebraska, necessary to entitle .............. to a deed of such real estate, Now, Therefor, I, county treasurer of the county of ............., in consideration of the premises, and by virtue of the statutes of the State of Nebraska in such cases made and provided, do hereby grant and convey unto .............., his or her heirs and assigns, forever, the real estate hereinbefore described, subject, however, to any redemption provided by law.

Given under my hand and official seal this ............ day of .............. A.D. 20.... .

....................... County Treasurer.

State of Nebraska .............. County, ss.

On this .......... day of ............... A.D. 20...., before me a .............. in and for such county, personally appeared the above named .............. treasurer of such county, personally known to me to be the treasurer of such county, at the date of the execution of the foregoing conveyance, and to be the identical person whose name is affixed to, and who executed the conveyance as treasurer of such county, and acknowledged the execution of the same to be his or her voluntary act and deed as treasurer of such county, for the purposes therein expressed.

Witness my hand and official seal the day and year last above written.

..................................................

This section and section 77-1857 merely require that the treasurer's seal be affixed. They do not require that the treasurer's seal be entirely legible. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007).

Affixing of county treasurer's official seal necessary to validity of tax deed. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969).

A tax deed is not required to state that the land has been offered at public sale. Podewitz v. Gering Nat. Bank, 171 Neb. 380, 106 N.W.2d 497 (1960).